PENGARUH KOMPETENSI AUDITOR INTERNAL DAN KOMPETENSI KOMITE AUDIT TERHADAP RELIABILITAS LAPORAN KEUANGAN (Studi Pada BUMN di Provinsi Sumatera Barat)
| Main Author: | Kurniawati, Dita |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
, 2014
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/13749/1/PENGARUH%20KOMPETENSI%20AUDITOR%20INTERNAL%20DAN%20KOMPETENSI%20KOMITE%20AUDIT%20TERHADAP%20RELIABILITAS%20LAPORAN%20K2.PDF https://eprints.untirta.ac.id/13749/ https://feb.untirta.ac.id |
Daftar Isi:
- This study aims to analyze the influence of the involvement of internal auditors and the audit committee of the reliability of the financial statements. This research was conducted in Padang. Respondents in this study were all internal auditors, audit committees, as well as functional accounting work in state-owned companies. Determination of the samples was done by using purposive sampling. Questionnaires were distributed numbered 120 but only 88 questionnaires were returned and 76 questionnaires that can be processed. To test the hypothesis used multiple regression analysis calculations performed using the SPSS program. The results showed that the internal auditors and the audit committee significant effect on the reliability of the financial statements.