The Impact of Human Resource Competence on The Internal Control System at PT. Perkebunan Nusantara IV

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi Sumber Daya Manusia (SDM) terhadap efektivitas sistem pengendalian internal, khususnya pada perusahaan hasil penggabungan (merger) di sektor industri kelapa sawit. Studi ini menggunakan pendekatan campuran melalui survei kuantitatif, wawancara kualitatif, serta observasi proses audit internal. Hasil Analisis menunjukkan bahwa kompetensi teknis dan non-teknis auditor internal sangat penting dalam meningkatkan kualitas audit. Secara khusus, kompetensi tersebut berkontribusi terhadap ketepatan dan keandalan temuan audit, memastikan ketepatan waktu pelaporan hasil audit, serta meningkatkan kelayakan dan efektivitas dalam penerapan rekomendasi audit. Berdasarkan temuan tersebut, dikembangkan sebuah model penguatan SDM auditor yang terintegrasi dan sistematis, mencakup Individual Development Plan (IDP) berbasis hasil pemetaan kompetensi, sistem evaluasi kinerja 360 derajat, dashboard digital performa audit, serta prosedur rotasi tim audit untuk mendorong kolaborasi dan penyebaran pengalaman. Model ini dibangun dengan mengacu pada prinsip Human Capital Management (HCM), pendekatan Plan-Do-Check-Act (PDCA), dan metode Competency-Based Training and Development (CBTD) yang menekankan pada pengembangan berbasis gap kompetensi aktual. Pada akhirnya, model ini memiliki implikasi manajerial yang signifikan, terutama dalam membangun sistem manajemen kompetensi yang lebih akuntabel, transparan, dan berbasis hasil. Secara operasional, rancangan ini juga mendukung efisiensi proses audit, peningkatan kepuasan auditee, serta penguatan tata kelola dan integritas organisasi secara keseluruhan. Dengan implementasi yang konsisten dan dukungan penuh dari manajemen puncak, model ini diharapkan menjadi instrumen strategis dalam mengakselerasi perbaikan berkelanjutan dan menciptakan nilai tambah nyata bagi perusahaan.

This study aims to analyze the influence of Human Resource (HR) competencies on the effectiveness of internal control systems, particularly in post-merger companies within the palm oil industry. The study adopts a mixed-method approach, combining quantitative surveys, qualitative interviews, and observations of internal audit processes. The analysis reveals that both technical and non-technical competencies of internal auditors are essential in enhancing audit quality. Specifically, these competencies contribute to the accuracy and reliability of audit findings, ensure the timeliness of audit reporting, and improve the feasibility and effectiveness of implementing audit recommendations. Based on these findings, an integrated and systematic HR strengthening model for auditors has been developed. This model includes a competency-mapping-based Individual Development Plan (IDP), a 360-degree performance evaluation system, a digital audit performance dashboard, and audit team rotation procedures to foster collaboration and knowledge sharing. The model is built upon the principles of Human Capital Management (HCM), the Plan-Do-Check-Act (PDCA) approach, and the Competency-Based Training and Development (CBTD) method, which emphasizes development based on actual competency gaps. Ultimately, this model carries significant managerial implications, particularly in establishing a more accountable, transparent, and results-based competency management system. Operationally, the design supports audit process efficiency, increases auditee satisfaction, and strengthens overall organizational governance and integrity. With consistent implementation and full support from top management, the model is expected to serve as a strategic instrument to accelerate continuous improvement and deliver tangible value to the company.