PENGARUH INDEPENDENSI, KEAHLIAN PROFESIONAL DAN PENGALAMAN KERJA INTERNAL AUDITOR TERHADAP EFEKTIVITAS PENERAPAN SISTEM PENGENDALIAN INTERN (Studi Internal Auditor PT.Semen Padang dan PT.Sucofindo)
| Main Author: | RAHMAITA, RAHMAITA |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
, 2014
|
| Subjects: | |
| Online Access: |
http://scholar.unand.ac.id/9672/1/201501221011nd_tesis%20rahmaita_1021221029.pdf http://scholar.unand.ac.id/9672/ |
Daftar Isi:
- This study aims to determine empirically the effect of independence, Professional Skills and Work Experience Internal Auditor of the Effectiveness of Internal Control System Implementation at PT Semen Padang and PT.Sucofindo. The object of the research is all internal auditors working in PT Semen Padang and PT.Sucofindo. The analysis method used in this research is quantitative method with statistical analysis Multiple regression analysis. The results showed that the independence of the internal auditor does not affect the effectiveness of the internal control system, because it has more than 5% significance level is 0.393. The internal auditor's professional expertise influence the effectiveness of the internal control system as it has a significance level of less than 5% is 0.033 and the internal auditor's work experience does not have an influence on the effectiveness of internal control systems, because it has more than 5% significance level is 0.419. But it Simultaneous independence, professional expertise and work experience internal auditor has the effect of 47.2% of the effectiveness of internal control systems. Keywords: Internal Auditor, Independence, professional skills, work experience,Internal Control System.