PENGARUH PERAN MANAJER DAN PELAKSANAAN PENGENDALIAN INTERN TERHADAP AKTIVITAS AUDIT INTERN SERTA KINERJA PERUSAHAAN (SURVEI PADA 103 PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK JAKARTA)
| Main Author: | Heryanto S Gani |
|---|---|
| Format: | Article application/octet-stream eJournal |
| Bahasa: | eng |
| Terbitan: |
Jurnal Akuntansi.
, 2010
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| Subjects: | |
| Online Access: |
http://journal.tarumanagara.ac.id/index.php/ea/article/view/322 |
Daftar Isi:
- The purpose of this research is to study the influence of manager’s role and internal control implementation on internal audit activity and company’s performance, a survey to 309 respondents on 103 companies listed on Jakarta Stock Exchange (JSX). The research used a sample survey technique using questionnaire, where the research environment is a field setting and the ability researcher to influence the research variables is ex post facto, with cross sectional time dimension. The data taken from primary and secondary data, and analyzed as causal relationship, used Structural Equation Modelling (SEM) with Linear Structural Relationships (LISREL) version 8.51 program. The result of the tests show as follows: (1) Manager’s role has positive correlation with internal control implementation; (2) manager’s role and internal control implementation, partially and all together, have influence on internal audit activity; and (3) manager’s role, internal control implementation, and internal audit activity (partially and all together) have influence on company’s performance.