Pengaruh Skeptisisme Profesional Auditor Pada Good Governance dan Implikasi Pada Kualitas Auditor Internal
| Main Authors: | Wijaksana, I Gusti Widay, Latrini, I Made Yenni |
|---|---|
| Format: | Article info eJournal |
| Bahasa: | eng |
| Terbitan: |
Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region
, 2017
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| Online Access: |
https://ojs.unud.ac.id/index.php/Akuntansi/article/view/31757 https://ojs.unud.ac.id/index.php/Akuntansi/article/view/31757/21579 |
Daftar Isi:
- ABSTRACT PT Pos Bali distribution requires an internal auditor who has a fairly strong understanding of both the science of accounting and auditing (technically) in addition to the ability to understand all aspects related to the business operations of the company so as to produce a maximum quality auditor and generate financial reports that can be trusted by the user Financial information. The purpose of this study was to analyze the influence of professional skepticism on good governance and its implications on the quality of internal auditors (Studies at PT Pos Province of Bali). This research was conducted in all offices of PT. Bali distribution post is eight office located in Bali Region 2016 by making internal auditor as much as 36 (thirty-six) people as sample by using saturated sample method. The data were collected by distributing questionnaires using 36 (thirty-six) returned respondents and none were aborted through multiple linear regression analysis techniques. Based on the results of this analysis, professional skepticism has a positive effect on good governance. Professional skepticism variables positively affect the quality of internal auditors (Studies at PT Pos Province of Bali). Variable good governance also positively influences to quality of internal auditor (Study at PT Pos Province of Bali). Good governance strengthens the positive influence of professional skepticism that has implications on the quality of internal auditors (Studies at PT Pos Province of Bali) Keywords: skepticism professional, good governance, quality of internal auditors
- ABSTRAK PT Pos distribusi Bali memerlukan seorang auditor internal yang memiliki pemahaman yang cukup kuat baik mengenai ilmu accounting dan auditing (secara teknis) disamping kemampuan memahami segala aspek yang menyangkut bidang bisnis operasional perusahaan sehingga menghasilkan kualitas auditor yang maksimal dan menghasilkan laporan keuangan yang dapat dipercaya oleh pengguna informasi keuangan.Tujuan dari penelitian ini adalah untuk menganalisis pengaruh skeptisisme profesional pada good governance dan implikasinya terhadap kualitas auditor internal (Studi pada PT. Pos Provinsi Bali).Penelitian ini dilakukan di seluruh kantor PT. Pos distribusi Bali sebanyak delapan kantor yang terdapat pada Wilayah Bali tahun 2016 dengan menjadikan auditor internal sebanyak menggunakan 36 (tiga puluh enam) orang sebagai sampel dengan menggunakan metode sample jenuh. Pengumpulan data dilakukan dengan menyebarkan kuesioner dengan menggunakan 36 (tiga puluh enam) responden yang kembali dan tidak ada digugurkan melalui teknik analisis regresi linier berganda.Berdasarkan hasil analisis ini, variabel skeptisisme profesional berpengaruh positif terhadap good governance. Variabel skeptisisme profesional berpengaruh positif terhadap kualitas auditor internal (Studi pada PT. Pos Provinsi Bali). Variabel good governance juga berpengaruh positif terhadap kualitas auditor internal (Studi pada PT. Pos Provinsi Bali). good governance memperkuat pengaruh positif skeptisisme profesional yang berimplikasi terhadap kualitas auditor internal (Studi pada PT. Pos Provinsi Bali). Kata kunci: skeptisisme professional, good governance, kualitas auditor internal