Pengaruh Independensi, Gaya Kepemimpinan, Pengalaman Kerja Dan Kompetensi Pemimpinterhadap Efektivitas Sistem Pengendalian Intern Pada Lpd Se-Kecamatan Banjar - ., Putu Sudarta; ., NI KADEK SINARWATI, SE., M.Si.Ak.; ., Gede Adi Yuniarta, SE.AK (JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 2017)
ABSTRAK Penelitian ini bertujuan untuk mengetahui adanya pengaruh independensi, gaya kepemimpinan, pengalaman kerja dan kompetensi pemimpin terhadap efektivitas sistem pengendalian internal pada LPD Se-Kecamatan Banjar. Penelitian ini menggunakan rancangan deskriptif kuantitatif. Sampel penelitian berjumlah 56 orang. Populasi yang digunakan adalah LPD yang ada di Kecamatan Banjar kabupaten Buleleng. Teknik pengambilan sampel pada penelitian ini menggunakan teknik sampel jenuh dengan responden yaitu pihak yang mengetahui tugas dan wewenang serta fungsi di LPD di Kecamatan Banjar. Sumber data yang digunakan adalah data primer. Data diperoleh dari penyebaran kuisioner kepada responden di masing-masing LPD. Teknik analisis data menggunakan analisis regresi berganda berbantuan program SPSS versi 17. Hasil penelitian menunjukkan bahwa: 1) terdapat pengaruh yang positif dan signifikan antara Independensi ketua LPD dan badan pengawas LPD terhadap efektifitas sistem pengendalian internal pada lembaga perkreditan desa di Kecamatan Banjar, 2) terdapat pengaruh yang positif dan signifikan antara gaya kepemimpinan ketua LPD dan badan pengawas LPD terhadap efektifitas sistem pengendalian internal pada lembaga perkreditan desa di Kecamatan Banjar, 3) terdapat pengaruh yang positif dan signifikan antara pengalaman kerja ketua LPD dan badan pengawas LPD terhadap efektifitas sistem pengendalian internal pada lembaga perkreditan desa di Kecamatan Banjar, 4)terdapat pengaruh yang positif dan signifikan antara kompetensi pemimpin ketua LPD dan badan pengawas LPD terhadap efektivitas sistem pengendalian internal pada lembaga perkreditan desa di Kecamatan Banjar, dan 5) secara simultan, terdapat pengaruh yang positif dan signifikan antara independensi, gaya kepemimpinan, pengalaman kerja dan kompetensi pemimpin ketua LPD dan badan pengawas LPD terhadap efektifitas sistem pengendalian internal pada lembaga perkreditan desa di Kecamatan Banjar. Kata Kunci : Kata kunci: independensi, kepemimpinan, kompetensi pemimpin, pengendalian internal ABSTRACT This study aimed at investigating the effect of independence, leadership style, work experience and leaders’ competence on the effectiveness of internal control systems on LPDs (Rural Credit Institution) in Banjar Sub-district. The study employed a quantitative descriptive design. The samples included 56 people. The population used was LPDs in Banjar sub-district, Buleleng district. The sampling technique in this study employed a saturated sample technique with respondents, that is, those people who understood the duties and authorities and functions in LPDs in Banjar sub-district. The data source used was primary data. The data were collected from the questionnaires distributed to the respondents in each LPD. The data were analyzed through multiple regression analysis of SPSS version 17. The research results showed that: 1) there was a significant and positive effect between the independence of LPD chairman and LPD regulatory bodies on the effectiveness of internal control systems at rural credit institutions in Banjar sub-district, 2) there was a positive and significant effect between the leadership style of LPD chairman and LPD regulatory bodies on the effectiveness of internal control systems at rural credit institutions in Banjar sub-district, 3) there was a positive and significant effect between the work experience of LPD chairman and LPD regulatory bodies on the effectiveness of internal control systems at rural credit institutions in Banjar sub-district, 4) there was a positive and significant effect between the leaders’ competence of LPD chairman and LPD regulatory bodies on the effectiveness of internal control systems at rural credit institutions in Banjar sub-district, and 5) simultaneously, there was a positive and significant effect between independence, leadership style, work experience and leaders’ competence of LPD chairman and LPD regulatory bodies on the effectiveness of internal control systems at rural credit institutions in Banjar sub-district. keyword : Keywords: independence, leadership, leadership competence, internal control