ANALISIS PERAN KEPEMIMPINAN DAN PENCAPAIAN KPI TERHADAP TEMUAN AUDIT BERULANG DENGAN PEMAHAMAN SOP SEBAGAI VARIABEL MODERATING DI OUTLET PT PEGADAIAN WILAYAH KANTOR DAERAH PEMERIKSAAN SURABAYA III

Abstract

This study aims to analyse the role of leadership, KPI (key performance indicator) achievement, SOP understanding, and recurring audit findings at PT Pegadaian outlets in the Surabaya III Regional Inspection Office. It analyzes the influence of leadership and KPI (key performance indicator) achievement on SOP understanding, examines the effect of SOP understanding on reducing recurring audit findings, and tests the role of SOP understanding as a moderating variable in the relationship between leadership and KPI with recurring audit findings. This research uses a quantitative approach with descriptive-analytical and explanatory types. Data were collected through questionnaires administered to 72 employees from 24 PT Pegadaian outlets in the Surabaya III region using a stratified random sampling technique. The results indicate that leadership and KPI achievement significantly influence SOP understanding. SOP understanding has been proven to reduce recurring audit findings and strengthen the relationship between leadership and KPI achievement with audit findings. This implies that the better the understanding of SOP, the stronger the contribution of leadership and KPI achievement in reducing recurring audit findings. These findings highlight the importance of strengthening leadership, optimizing performance achievement, and promoting SOP socialization to enhance compliance and governance quality at PT Pegadaian.