ANALISIS PERSONALITY AUDITOR INTERN SERTA PENGSRUHNYA TERHADAP KINERJA BAITUL MAL WAT TAMWIL

Abstract

A classic problem faced by the management of sharia financial institutions, in this case Baitul Mal Wat Tamwil (BMT), has been being still the same from year to year, namely the limitation of human resources in term of quality, including their internal auditors. An internal auditor is able to influence the performance of sharia financial institutions whether it is good or bad, because an internal auditor is responsible for providing analysis, information, financial evaluation services, even for giving recommendations to the management. The goals of this research are (1) to find out the characteristics of the variables of the research, namely: internal auditor’s personality, internal auditor’s professionalism, internal auditor’s work result, and sharia financial institution’s performance. The result of the research demonstrates that (1) as regards the variable of internal auditor’s personality, formal education indicator could not explain internal auditor’s personality, as regards the variable of internal auditor’s professionalism, professional social responsibility indicator was the strongest indicator in explaining internal auditor’s professionalism, as regards internal auditor’s work result, management’s commitment indicator is the strongest indicator in explaining internal auditor’s work result, and as regards sharia financial institution’s (BMT) performance variable, capital structure and efficiency is two strongest indicators in explaining sharia financial institution’s (BMT) performance, and (2) internal auditor’s personality, internal auditor’s professionalism, internal auditor’s work result, and sharia financial institution’s performance has a positive and significant correlation, which mean that the better the auditor internal’s personality the more professional the internal auditor, the more professional the internal auditor the better the work result, the better the work result the better sharia financial institution’s (BMT) performance.