Analisis Peran Etika dan Budaya Lingkungan Kerja Terhadap Kualitas Audit pada PT Bagi Kopi Indonesia

Abstract

ABSTRACT

Internal audit quality is important for effective internal control and corporate governance. This study aims to analyze the role of auditor ethics, work environment culture, and the obstacles encountered in implementing internal audits at PT Bagi Kopi Indonesia. A qualitative case study design was employed. One informant was selected purposively because of direct involvement in and knowledge of the internal audit process. Data were collected through semi-structured interviews, non-participant observation, and documentation, and were analyzed using Miles and Huberman’s interactive model, consisting of data reduction, data display, and conclusion drawing. The findings show that integrity, objectivity, professionalism, responsibility, and confidentiality contribute to internal audit quality. The work environment culture has not fully supported audit effectiveness because work standards and coordination patterns differ across divisions. The main obstacles are management pressure and inconsistent implementation of standard operating procedures. From an Agency Theory perspective, auditor ethics and a work environment culture that supports independence strengthen the monitoring function and help reduce information asymmetry. This study contributes contextual empirical evidence to the development of internal audit research in the food and beverage sector by illustrating how ethics and work environment culture operate in the internal audit process.

ABSTRAK

Kualitas audit internal menjadi salah satu faktor penting dalam mendukung efektivitas pengendalian internal dan tata kelola perusahaan. Penelitian ini bertujuan menganalisis peran etika auditor, budaya lingkungan kerja, dan hambatan pelaksanaan audit internal di PT Bagi Kopi Indonesia. Penelitian menggunakan pendekatan kualitatif dengan desain studi kasus. Informan penelitian berjumlah satu orang yang dipilih secara purposive karena terlibat langsung dan memiliki pengetahuan mengenai proses audit internal. Data dikumpulkan melalui wawancara semi-terstruktur, observasi nonpartisipatif, dan dokumentasi, kemudian dianalisis menggunakan model interaktif Miles dan Huberman melalui reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa integritas, objektivitas, profesionalisme, tanggung jawab, dan kerahasiaan informasi berperan dalam mendukung kualitas audit internal. Budaya lingkungan kerja belum sepenuhnya mendukung efektivitas audit karena masih terdapat perbedaan standar kerja dan pola koordinasi antar divisi. Hambatan utama berupa tekanan manajemen dan belum seragamnya penerapan standar operasional prosedur (SOP). Berdasarkan perspektif Agency Theory, etika auditor dan budaya lingkungan kerja yang mendukung independensi memperkuat fungsi monitoring serta membantu mengurangi asimetri informasi. Penelitian ini berkontribusi pada pengembangan kajian audit internal pada sektor food and beverage dengan memberikan gambaran kontekstual mengenai praktik etika dan budaya lingkungan kerja dalam pelaksanaan audit.