© 2009 Prentice-Hall Inc. All rights reserved. PERILAKU ORGANISASI DALAM INTERNAL AUDIT DOSEN DRS. EDDY BUDIONO, MM., QIA 1-0 1-1 2. Tujuan Instruksional Umum (TIU) Setelah menyelesaikan mata kuliah ini mahasiswa akan mampu memahami konsep perilaku organisasi dalam Internal Audit, menjelaskan dan menerapkan konsep dasar perilaku keorganisasian, dan mampu memahami perilaku individu, perilaku kelompok dan perilaku organisasi dalam mencapai tujuan secara efektif dan efisien. © 2009 Prentice-Hall Inc. All rights reserved. 1-2 Metode Pengajaran: • Kuliah • Penugasan • Presentasi © 2009 Prentice-Hall Inc. All rights reserved. 1-3 Pedoman Penilaian • Tugas & Quis 1 • UTS • Tugas & Quis 2 • UAS = = = = 15% 30% 15% 40% © 2009 Prentice-Hall Inc. All rights reserved. BUKU REFERENSI 1-4 1. Robbins, Stephen P., Judge, Timothy A., Organizational Behavior, 13th Edition, 2009 Prentice-Hall Inc. 2. Yayasan Pendidikan Internal Audit, Perilaku Organisasi dalam Internal Audit, 2008 © 2009 Prentice-Hall Inc. All rights reserved. 1-5 PENGERTIAN Dalam perkuliahan ini sebagian besar akan membahas Perilaku Organisasi (Organizational Behavior) pada umumnya, namun lebih ditekankan pada pokok bahasan yang sesuai dengan posisi Internal Audit sebagai unit yang independen dan obyektif didalam setiap melihat permasalahan yang ada didalam setiap organisasi © 2009 Prentice-Hall Inc. All rights reserved. Definisi Internal Auditing 1-6 The International Professional Practices Framework (IPPF) - “THE IIA” Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes. © 2009 Prentice-Hall Inc. All rights reserved. Definisi Internal Auditing 1-7 Standar Profesi Auditor Internal (SPAI) Audit Internal adalah kegiatan penjaminan (assurance) dan konsultansi yang independen dan obyektif, yang dirancang untuk memberikan nilai tambah dan meningkatkan kegiatan operasi organisasi. Audit internal membantu organisasi untuk mencapai tujuannya, melalui suatu pendekatan yang sistematis dan teratur untuk mengevaluasi dan meningkatkan keefektifan pengelolaan risiko, pengendalian, dan proses governance © 2009 Prentice-Hall Inc. All rights reserved. POSISI UNIT INTERNAL AUDIT DI DALAM ORGANISASI 1-8 • Pada umumnya Unit Internal Audit harus memiliki posisi yang memungkinkan mereka untuk bertindak secara independen, terbebas dari intervensi pihak manapun didalam suatu organisasi, sehingga mereka mampu melaksanakan tugasnya sesuai dengan prosedur dan standar yang seharusnya, dan memberikan rekomendasi secara obyektif atas hasil audit yang dilakukan. • Posisi tersebut pada umumnya berada dibawah langsung pimpinan puncak organisasi © 2009 Prentice-Hall Inc. All rights reserved. Standar Kinerja Unit Internal Audit (IA) 1-9 Sebagai organisasi profesi, dalam melaksanakan tugasnya Unit Internal Auditor dituntut untuk menunjukkan kinerja yang baik. Sebagaimana diatur didalam “IPPF“ maupun “SPAI”, standard kinerja IA meliputi: • 2000 - Managing the IA activity • 2100 - Nature of work • 2200 - Engagement planning • 2300 - Performing the engagement • 2400 - Communicating results • 2500 - Monitoring progress • 2600 - Management’s acceptance of risks © 2009 Prentice-Hall Inc. All rights reserved. 1-10 DISKUSI © 2009 Prentice-Hall Inc. All rights reserved. © 2009 Prentice-Hall Inc. All rights reserved. 1-11 ROBBINS & JUDGE ORGANIZATIONAL BEHAVIOR (OB) 13TH EDITION Chapter 1: What Is Organizational Behavior? Chapter Learning Objectives 1-12 • After studying this chapter you should be able to: – – – – – – – – Demonstrate the importance of interpersonal skills in the workplace. Describe the manager’s functions, roles, and skills. Define organizational behavior (OB). Show the value to OB of systematic study. Identify the major behavioral science disciplines that contribute to OB. Demonstrate why there are few absolutes in OB. Identify the challenges and opportunities managers have in applying OB concepts. Compare the three levels of analysis in this book’s OB model. © 2009 Prentice-Hall Inc. All rights reserved. Pengertian 1-13 Perilaku Organisasi merupakan bidang studi yang menginvestigasi dampak bahwa individu, kelompok/group, dan struktur mempunyai perilaku dalam organisasi, penerapan pengetahuan ini dimaksudkan untuk tujuan peningkatan keefektifan organisasi dimasa yang akan datang. © 2009 Prentice-Hall Inc. All rights reserved. The Importance of Interpersonal Skills 1-14 Understanding OB helps determine manager effectiveness Technical and quantitative skills important But leadership and communication skills are CRITICAL Organizational benefits of skilled managers Lower turnover of quality employees Higher quality applications for recruitment Better financial performance © 2009 Prentice-Hall Inc. All rights reserved. Pentingnya “Interpersonal Skills” 1-15 Memahami OB membantu menentukan keefektifan manajer: Keterampilan teknis dan kuantitatif itu penting Namun kepemimpinan dan keterampilan komunikasi merupakan hal yang KRITIKAL. Manfaat bagi organisasi dari manajer terampil Turnover karyawan berkualitas menurun Perekrutan pelamar yang berkualitas tinggi Kinerja keuangan yang lebih baik © 2009 Prentice-Hall Inc. All rights reserved. What Managers Do 1-16 Menyelesaikan pekerjaan melalui orang lain (karyawan) Aktivitas Manajemen: Membuat Keputusan Mengalokasikan sumberdaya Mengarahkan aktifitas orang lain untuk mencapai tujuan Bekerja dalam Organisasi Secara sadar mengkoordinasikan unit sosial yang terdiri dari dua orang atau lebih yang secara terus-menerus berfungsi untuk mencapai tujuan bersama atau serangkaian tujuan. © 2009 Prentice-Hall Inc. All rights reserved. What Managers Do 1-17 They get things done through other people. Management Activities: Make decisions Allocate resources Direct activities of others to attain goals Work in an organization A consciously coordinated social unit composed of two or more people that functions on a relatively continuous basis to achieve a common goal or set of goals. © 2009 Prentice-Hall Inc. All rights reserved. MANAGEMENT ACTIVITIES 1-18 Make Decision Allocate Resources Direct Activities © 2009 Prentice-Hall Inc. All rights reserved. G O A L S Four Management Functions 1-19 • Suatu proses menentukan tujuan, menetapkan strategi, dan mengembangkan rencana untuk mengkoordinasikan kegiatan. PLAN ORGANIZE • Menentukan tugas apa yang harus dilakukan, siapa yang harus melakukannya, bagaimana tugas harus dikelompokkan, siapa yang melapor kepada siapa, dan di mana keputusan harus dibuat. • Fungsi yang mencakup memotivasi karyawan, mengarahkan orang lain, memilih saluran komunikasi yang paling efektif, dan menyelesaikan konflik LEAD CONTROL • Memantau kinerja, membandingkan kinerja aktual dengan sasaran yang ditetapkan sebelumnya, dan mengoreksi setiap penyimpangan yang terjadi. © 2009 Prentice-Hall Inc. All rights reserved. Mintzberg’s Managerial Roles 1-20 Ten management’s roles in three groups Interpersonal • Figurehead • Leader, and • Liaison Informational • Monitor, • Disseminator, • Spokesperson Decisional • • • • Entrepreneur, Disturbance Handler, Resource Allocator, and Negotiator © 2009 Prentice-Hall Inc. All rights reserved. 1-21 Katz’s Essential Management Skills © 2009 Prentice-Hall Inc. All rights reserved. 1-22 © 2009 Prentice-Hall Inc. All rights reserved. Katz’s Essential Management Skills 1-23 © 2009 Prentice-Hall Inc. All rights reserved. Luthans’ Study of Managerial Activities 1-24 Four types of managerial activity: Traditional Management Communication Motivating, disciplining, managing conflict, staffing and training. Networking Exchanging routine information and processing paperwork Human Resource Management Decision-making, planning, and controlling. Socializing, politicking, and interacting with others. Managers who promoted faster (were successful) did different things than did effective managers (those who did their jobs well) © 2009 Prentice-Hall Inc. All rights reserved. Organizational Behavior 1-25 A field of study that investigates the impact that individuals, groups, and structure have on behavior within organizations, for the purpose of applying such knowledge toward improving an organization’s effectiveness. © 2009 Prentice-Hall Inc. All rights reserved. Intuition and Systematic Study 1-26 Intuition Gut feelings Individual observation Common sense Systematic Study Looks at relationships Scientific evidence Predicts behaviors The two are complementary means of predicting behavior. © 2009 Prentice-Hall Inc. All rights reserved. An Outgrowth of Systematic Study… 1-27 Evidence-Based Management (EBM) Basing managerial decisions on the best available scientific evidence. Must think like scientists: Pose a managerial question Search for best available evidence Apply relevant information to case © 2009 Prentice-Hall Inc. All rights reserved. Managers Should Use All Three Approaches 1-28 The trick is to know when to go with your gut. – Jack Welsh Intuition is often based on inaccurate information Faddism is prevalent in management Systematic study can be time-consuming Use evidence as much as possible to inform your intuition and experience. That is the promise of OB. © 2009 Prentice-Hall Inc. All rights reserved. Four Contributing Disciplines 1-29 Psychology Social Psychology Sociology Anthropology © 2009 Prentice-Hall Inc. All rights reserved. Four Contributing Disciplines 1-30 Psychology The science that seeks to measure, explain, and sometimes change the behavior of humans and other animals. Unit of Analysis: Individual Contributions to OB: Learning, motivation, personality, emotions, perception Training, leadership effectiveness, job satisfaction Individual decision making, performance appraisal, attitude measurement Employee selection, work design, and work stress © 2009 Prentice-Hall Inc. All rights reserved. Four Contributing Disciplines 1-31 Social Psychology An area within psychology that blends concepts from psychology and sociology and that focuses on the influence of people on one another. Unit of Analysis: Group Contributions to OB: Behavioral change Attitude change Communication Group processes Group decision making © 2009 Prentice-Hall Inc. All rights reserved. Four Contributing Disciplines 1-32 • Sociology The study of people in relation to their fellow human beings. – Unit of Analysis: – Organizational System – Contributions to OB: Group dynamics Work teams Communication Power Conflict Intergroup behavior – Group Formal organization theory Organizational technology Organizational change Organizational culture © 2009 Prentice-Hall Inc. All rights reserved. Four Contributing Disciplines 1-33 • Anthropology The study of societies to learn about human beings and their activities. – – Unit of Analysis: -- Organizational System Contributions to OB: Organizational culture Organizational environment – Group Comparative values Comparative attitudes Cross-cultural analysis © 2009 Prentice-Hall Inc. All rights reserved. Few Absolutes in OB 1-34 Situational factors that make the main relationship between two variables change—e.g., the relationship may hold for one condition but not another. Contingency Variable (Z) Independent Variable (X) Dependent Variable (Y) In American Culture Boss Gives “Thumbs Up” Sign Understood as Complimenting In Iranian or Australian Cultures Boss Gives “Thumbs Up” Sign Understood as Insulting “Up Yours” © 2009 Prentice-Hall Inc. All rights reserved. Challenges and Opportunities for OB 1-35 Responding to Globalization Managing Workforce Diversity Improving Quality and Productivity Improving Customer Service Improving People Skills Stimulating Innovation and Change Coping with “Temporariness” Working in Networked Organizations Helping Employees Balance Work-Life Conflicts Creating a Positive Work Environment Improving Ethical Behavior © 2009 Prentice-Hall Inc. All rights reserved. Challenges and Opportunities for OB 1-36 Responding to Globalization Increased foreign assignments Working with people from different cultures Coping with anti-capitalism backlash Overseeing movement of jobs to countries with low-cost labor Managing people during the war on terror Managing Workforce Diversity The people in organizations are becoming more heterogeneous demographically (disability, gender, age, national origin, non-Christian, race, and domestic partners) Exhibit 1-4 Embracing diversity Changing U.S. demographics Management philosophy changes Recognizing and responding to differences © 2009 Prentice-Hall Inc. All rights reserved. Developing an OB Model 1-37 A model is an abstraction of reality: a simplified representation of some real-world phenomenon. Our OB model has three levels of analysis: Each level is constructed on the prior level Individual Group Organizational Systems © 2009 Prentice-Hall Inc. All rights reserved. Types of Study Variables 1-38 Independent (X) The presumed cause of the change in the dependent variable (Y). This is the variable that OB researchers manipulate to observe the changes in Y. Dependent (Y) This is the response to X (the independent variable). It is what the OB researchers want to predict or explain. The interesting variable! X → Y → Predictive Ability © 2009 Prentice-Hall Inc. All rights reserved. Interesting OB Dependent Variables 1-39 Productivity Absenteeism Failure to report to work – a huge cost to employers. Turnover Transforming inputs to outputs at lowest cost. Includes the concepts of effectiveness (achievement of goals) and efficiency (meeting goals at a low cost). Voluntary and involuntary permanent withdrawal from an organization. Deviant Workplace Behavior Voluntary behavior that violates significant organizational norms and thereby threatens the well-being of the organization and/or any of its members. © 2009 Prentice-Hall Inc. All rights reserved. More Interesting OB Dependent Variables 1-40 Organizational Citizenship Behavior (OCB) Discretionary behavior that is not part of an employee’s formal job requirements, but that nevertheless promotes the effective functioning of the organization. Job Satisfaction A general attitude (not a behavior) toward one’s job; a positive feeling about one's job resulting from an evaluation of its characteristics. © 2009 Prentice-Hall Inc. All rights reserved. The Independent Variables 1-41 The independent variable (X) can be at any of these three levels in this model: Individual Group Biographical characteristics, personality and emotions, values and attitudes, ability, perception, motivation, individual learning and individual decision making. Communication, group decision making, leadership and trust, group structure, conflict, power and politics, and work teams. Organization System Organizational culture, human resource policies and practices, and organizational structure and design. © 2009 Prentice-Hall Inc. All rights reserved. Summary and Managerial Implications 1-43 Managers need to develop their interpersonal skills to be effective. OB focuses on how to improve factors that make organizations more effective. The best predictions of behavior are made from a combination of systematic study and intuition. Situational variables moderate cause-and-effect relationships – which is why OB theories are contingent. There are many OB challenges and opportunities for managers today. The textbook is based on the contingent OB model. © 2009 Prentice-Hall Inc. All rights reserved. 1-44 Thank you © 2009 Prentice-Hall Inc. All rights reserved.
