PENGARUH KOMPETENSI, WORK PERFORMED DAN OBJEKTIVITAS AUDITOR INTERNAL TERHADAP JUDGEMENT AUDITOR EKSTERNAL DALAM PERENCANAAN AUDIT (Studi Empiris Pada Kantor Akuntan Publik (KAP) di Palembang)
Daftar Isi:
- The purpose in this research is to know the effect of internal auditor competence, internal auditor work performed and internal auditor objectivity to external auditor judgement in KAP of Palembang city. The kind of this research is descriptive quantitative. Populations in this research were the external auditors in the KAP of Palembang city. Coviniance sampling used in getting the sample. Independent variables in this research are internal auditor competence, internal auditor work performed and internal auditor objectivity. Dependent variable in this research is external auditor judgement in the audit planning. Collecting method data is questioners method. Method of analysis data is decryption analysis and regression analysis by SPSS programe. Partially internal auditor competence, internal auditor work performed and internal auditor objectivity has significant effect to external auditor judgement in the audit planning.