Pengaruh Sikap Profesionalisme Internal Auditor terhadap Peranan Internal Auditor dalam Pengungkapan Temuan Audit (Survei pada PT. PLN (Persero) Daerah Distribusi Jawa Barat dan Banten
Daftar Isi:
- The independent auditors are professional auditors who provide services to the society, especially in the area of client’s financial statements audit. One of the auditor’s roles is to reveal the audit finding. Consideration in the disclosure of the audit finding is influence by several factors. One of the internal factors that very important in the disclosure of audit finding is the professionalism of auditor. This study aims to analyze how the effect of professionalism of internal auditor in the role of internal auditor to disclosure of audit finding on PT. PLN (Persero) Distribution Area of West Java and Banten. Data collections do by using questionnaire distribute to Internal Audit section and SPI section of PT. PLN (Persero) Distribution Area of West Java and Banten and for SPI section do in PT. PLN (Persero) Jakarta. The Sample takes by using purposive sampling technique with 30 respondents. The result explaining that there is influence between the professionalism of internal auditor in the role of internal auditor to disclosure of audit finding. The influence between the professionalism of internal auditor in the role of internal auditor to disclosure of audit finding amounted 44.622% and the left amounted to 55.378% by other factor which had not been examined and include in this research model.