PENGARUH INDEPENDENSI, KOMPETENSI, DAN RUANG LINGKUP PEKERJAAN AUDIT PENGAWAS PADA EFEKTIVITAS PENGENDALIAN INTERN KOPERASI DI KABUPATEN BULELENG
| Main Authors: | Putra, Bayu Sadhana, Rasmini, Ni Ketut |
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| Format: | Article info application/pdf 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
, 2014
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| Subjects: | |
| Online Access: |
https://ojs.unud.ac.id/index.php/Akuntansi/article/view/8206 https://ojs.unud.ac.id/index.php/Akuntansi/article/view/8206/7383 |
Daftar Isi:
- The purpose of this study was to determine the effect of independence, competence, and the scope of audit work supervisor of the effectiveness of internal control of the cooperative. This research was conducted in co-operatives located in Buleleng regency. The number of samples taken 42 samples cooperative, with purposive sampling method. Analysis technique used is multiple linear regression. The results of the analysis found that the independence, competence, and the scope of audit work supervisors have a significant effect on the effectiveness of internal control co-operative, which means fluctuations independence, competence, and the scope of audit work supervisor will have an impact on the effectiveness of internal control changes cooperatives.