ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI EFEKTIVITAS AUDIT INTERNAL (Studi Pada Inspektorat Provinsi Banten)
| Main Author: | Murbarani Putri, Windy |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2017
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/1623/1/ANALISIS%20FAKTOR-FAKTOR%20YANG%20MEMPENGARUHI%20EFEKTIVITAS%20AUDIT%20INTERNAL.PDF https://eprints.untirta.ac.id/1623/ |
Daftar Isi:
- Based on the examination results of the Supreme Audit Agency of the Republic of Indonesia Representatives of Banten Province on the Financial Statements of Banten Provincial Government for fiscal year 2013 and 2014, Banten Provincial Government gets a disclaimer opinion, and then in 2015 Banten Provincial Government gets a qualified opinion. Banten Provincial Government has not been able to obtain an unqualified opinion so it is indicated that the function of inspectorate as an institution of supervision in Banten Provincial Government is still weak. Therefore, this study aims to examine the effect of audit competence of internal auditors, size of internal audit, relationship between internal and external auditors, management support, independence of internal audit, and internal control system on effectiveness of internal audit. In this study used primary data in the form of dissemination of the questionnaire that have been structured, where a number of written statements submitted to respondents to responded in accordance with the conditions experienced respondents ie all auditors who work in Inspectorate Banten Province. Determination of the samples was done by using census method because of the small number of population. Questionnaire distributed amounted to 78 but only 50 questionnaire can be processed. Data analysis for hypothesis testing of this research using multiple regression with Statistical Package for Social Science (SPSS) version 20. The result of research indicates that competence of internal auditors, relationship between internal and external auditors, and independence of internal audit have positif and significantly influence to effectiveness of internal audit, while the size of internal audit, management support, and internal control system have positive but insignificant. Keywords: Competence of internal auditors, size of internal audit, relationship between internal and external auditors, management support, independence of internal audit, internal control system, effectiveness of internal audit.