Pengaruh Modal Manusia dan Pengembangannya terhadap Kinerja Auditor Kementerian Kelautan dan Perikanan

Abstract

Auditor adalah pengawas internal yang berperan memberikan jaminan dan konsultasi agar program, kegiatan dan anggaran Kementerian Kelautan dan Perikanan terlaksana secara transparan dan akuntabel. Kinerja auditor yang baik dapat meningkatkan kinerja organisasi dan mendorong terlaksananya pemerintahan yang baik. Salah satu cara yang dilakukan untuk meningkatkan kinerja auditor yaitu pengembangan modal manusia sehingga auditor sebagai modal manusia di Inspektorat Jenderal memiliki kemampuan, pengetahuan dan keterampilan dalam bekerja. Tujuan penelitian ini adalah menganalisis karakteristik modal manusia, pengembangan modal manusia dan kinerja auditor di Inspektorat Jenderal Kementerian Kelautan dan Perikanan. Selain itu bertujuan untuk menganalisis pengaruh modal manusia dan pengembangan modal manusia terhadap kinerja auditor di Inspektorat Jenderal Kementerian Kelautan dan Perikanan. Penelitian melibatkan ¬130 responden yang merupakan auditor Inspektorat Jenderal Kementerian Kelautan dan Perikanan. Metode pengambilan sampel menggunakan teknik non probability sampling dengan jenis sampel jenuh. Data penelitian diperoleh dari pengisian kuesioner secara online. Data diolah menggunakan analisis deskriptif, uji Chi-Square dan Structural Equation Model Partial Least Square (SEM PLS). Hasil penelitian secara deskriptif menunjukkan bahwa Inspektorat Jenderal sering melaksanakan pengembangan modal manusia. Selain itu ditemukan bahwa modal manusia di Inspektorat Jenderal sangat baik dan kinerjanya sangat tinggi. Hasil penelitian dengan uji Chi-Square menemukan bahwa terdapat hubungan karakteristik auditor berupa jenis kelamin, usia, pendidikan, jenjang auditor dan lama bekerja dengan modal manusia dan kinerja auditor. Selain itu juga ditemukan hubungan antara usia, pendidikan, jenjang auditor dan lama bekerja dengan pengembangan modal manusia. Hasil olah data dengan SEM PLS diperoleh hasil dari empat hipotesis yang diuji tiga hipotesis diterima yaitu hipotesis kedua (pengembangan modal manusia berpengaruh positif terhadap modal manusia), hipotesis ketiga (modal manusia berpengaruh positif terhadap kinerja auditor), dan hipotesis keempat (pengembangan modal manusia berpengaruh positif terhadap kinerja auditor melalui modal manusia sebagai variabel mediasi). Sedangkan hipotesis yang ditolak adalah hipotesis pertama yaitu pengembangan modal manusia tidak berpengaruh langsung terhadap kinerja. Selanjutnya dari analisis model pengukuran diketahui bahwa pengembangan modal manusia direfleksikan oleh pelatihan di tempat kerja, dukungan karier dan pelatihan di luar pekerjaan, modal manusia direfleksikan oleh sifat-sifat kepribadian, kecakapan profesional, pengetahuan dan pengalaman, dan yang terakhir kinerja direfleksikan oleh kualitas, kuantitas, dan waktu.

The auditor is an internal supervisor whose role is to provide assurance and consultation so that the programs, activities and budget of the Ministry of Marine Affairs and Fisheries are carried out in a transparent and accountable manner. Good auditor performance can improve organizational performance and encourage the implementation of good governance. One way to improve auditor performance is to develop human capital so that auditors as human capital in the Inspectorate General have the ability, knowledge and skills to work. The purpose of this research is to analyze the characteristics of human capital, human capital development and auditor performance at the Inspectorate General of the Ministry of Marine Affairs and Fisheries. In addition, it aims to analyze the effect of human capital and human capital development on the performance of auditors at the Inspectorate General of the Ministry of Marine Affairs and Fisheries. The research involved 130 respondents who were auditors for the Inspectorate General of the Ministry of Marine Affairs and Fisheries. The sampling method uses a non probability sampling technique with saturated sample types. The research data was obtained from filling out online questionnaires. Data were processed using descriptive analysis, Chi-Square test and Partial Least Square Structural Equation Model (SEM PLS). Descriptive research results show that the Inspectorate General often implements human capital development. In addition, it was found that the human capital at the Inspectorate General is very good and the performance is very high. The results of the study with the Chi-Square test found that there was a relationship between auditor characteristics in the form of gender, age, education, auditor level and length of service with human capital and auditor performance. In addition, a relationship was also found between age, education, auditor level and length of service with human capital development. The results of data processing with SEM PLS obtained results from the four hypotheses tested, three hypotheses were accepted, namely the second hypothesis (human capital development has a positive effect on human capital), the third hypothesis (human capital has a positive effect on auditor performance), and the fourth hypothesis (human capital development has a positive effect on auditor performance through human capital as a mediating variable). While the hypothesis that is rejected is the first hypothesis, namely the development of human capital does not directly affect performance. Furthermore, from the analysis of the measurement model it is known that human capital development is reflected by on the job training, career support and off the job training, human capital is reflected by personality traits, professional proficiency, knowledge and experience, and finally performance is reflected by quality, quantity, and time.