Peranan Auditor Internal dalam Upaya Pencapaian Zero Accident di PT Dirgantara Indonesia

Latar belakang: Internal audit merupakan salah satu upaya penerapan SMK3 yang dapat membantu mencapai zero accident di perusahaan. PT X menerapkan internal audit sebanyak satu kali dalam satu tahun dan dilakukan oleh auditor yang telah berkualifikasi sebagai seorang auditor. Berdasarkan pengamatan pada PT X, peranan auditor dapat mempengaruhi pelaksanaan dan hasil audit. Penelitian ini bertujuan untuk menjelaskan peranan auditor dalam upaya pencapaian zero accident di PT X.Metode: Penelitian ini menggunakan penelitian deskriptif melalui pendekatan kualitatif. Subjek penelitian terdiri atas 3 informan utama yang merupakan auditor internal dan 4 informan triangulasi dari Lead Audit, P2K3, serta karyawan. Instrumen penelitian yaitu pedoman wawancara mendalam dan lembar observasi. Penelitian ini menggunakan metode wawancara mendalam dan observasi. Hasil: Hasil penelitian membuktikan bahwa internal audit di PT X telah terlaksana dengan baik yang mengarah pada zero accident. Peranan auditor internal dalam upaya pencapaian zero accident di PT X yaitu dengan membantu implementasi K3 di perusahaan melalui internal audit, monitoring potensi K3 dan pemberian rekomendasi tindakan perbaikan, serta promosi K3.Simpulan: Peranan auditor internal membutuhkan dukungan dari pemimpin untuk mendorong keefektifan pelaksanaan dan pencapaian tujuan yang diinginkan, yaitu zero accident.Kata kunci: audit internal, auditor internal, zero accident ABSTRACTTitle: The Role of Internal Auditors in Efforts to Achieve Zero Accident at PT XBackground: Internal audit is one of the efforts to implement SMK3 that can help achieve zero accidents in the company. PT X implements an internal audit once a year and is carried out by an auditor who has qualified as an auditor. Based on observations at PT X, the role of the auditor can affect the implementation and results of the audit. This study aims to explain the role of auditors in efforts to achieve zero accidents at PT X.Method: This research uses descriptive research through a qualitative approach. The research subjects consisted of 3 main informants who were internal auditors and 4 triangulation informants from Lead Audit, P2K3, and employees. The research instruments were in-depth interview guidelines and observation sheets. This research uses in-depth interview and observation methods.Result: The results of the study prove that the internal audit at PT X has been well implemented which leads to zero accidents. The role of internal auditors in efforts to achieve zero accidents at PT X is by assisting the implementation of OHS in the company through internal audits, monitoring potential OHS and providing recommendations for corrective action, and promoting OHS.Conclusion: The role of internal auditors requires support from leaders to encourage effective implementation and achievement of the desired goal, namely zero accidents.Keywords: internal audit, internal auditor, zero accident