TY  - GEN
CY  - UNIVERSITAS LAMPUNG
ID  - eprints23151
UR  - http://digilib.unila.ac.id/23151/
A1  - VETTY RIZA ASTIKA, 1111031115
Y1  - 2016/06/23/
N2  - Penelitian ini bertujuan untuk memperoleh bukti empiris adakah perbedaan
sebelum dan sesudah diwajibkannya penerapan IT inventory terhadap lamanya
waktu penyelesaian audit kepabeanan (audit delay) pada perusahaan penerima
fasilitas Kemudahan Impor Tujuan Impor (KITE) tahun 2012 dan 2014.
Pengambilan sampel menggunakan metode purposive sampling menghasilkan 12
sampel. Teknik analisis penelitian ini menggunakan statistik deskriptif, uji asumsi
klasik dan uji beda berpasangan (paired samples t-test). Hasil penelitian
menunjukkan bahwa perusahaan penerima fasilitas KITE yang diaudit pada tahun
2012 rata-rata membutuhkan waktu 211,08 hari untuk proses audit. Sedangkan
perusahaan penerima fasilitas KITE yang diaudit pada tahun 2014 rata-rata
membutuhkan waktu 155,58 hari untuk proses audit. Diwajibkannya penerapan IT
inventory selaku variabel independen memiliki hubungan negatif signifikan
terhadap lamanya penyelesaian audit kepabeanan (audit delay).
Kata kunci : IT inventory dan audit delay.
ANALYSIS BEFORE AND AFTER THE MANDATORY OF IT
INVENTORY?S APPLICATION ON THE LENGTH OF CUSTOMS
AUDIT COMPLETION (AUDIT DELAY)
(Empirical Study on Companies Receiving Import Ease to Export Facility)


The aim of this research is to examine empirically the difference before and after
the mandatory of IT inventory?s application on the length of customs audit
completion (audit delay) in recipient company of Ease Import for Export
Destination (KITE) facilities in 2012 and 2014. The samples are selected by
purposive sampling method which result 12 samples. Analysis methods use the
statistic descriptive, the assumptions of classical test, and compare means test
(paired samples t-test). The results of this study show that recipient company of
KITE facilities which audited in 2012 spent average 211,08 days for audit
process. Meanwhile, recipient company of KITE facilities which audited in 2014
spent average 155,58 days for audit process. The mandatory of IT inventory?s
application as the independence variable has negatively significant correlation on
the length of customs audit completion (audit delay).
Keywords: IT inventory and audit delay.
PB  - FAKULTAS EKONOMI DAN BISNIS
TI  - ANALISIS SEBELUM DAN SESUDAH DIWAJIBKANNYA PENERAPAN
IT INVENTORY TERHADAP LAMANYA PENYELESAIAN AUDIT
KEPABEANAN (AUDIT DELAY)
Studi Empiris Pada Perusahaan Penerima Fasilitas Kemudahan Impor
Tujuan Ekspor
AV  - restricted
ER  -