PENGARUH DUKUNGAN MANAJEMEN TERHADAP "VALUE ADDED INTERNAL AUDIT" (STUDI ATAS PERSEPSI APARAT PENGAWAS INTERNAL PEMERINTAH PADA INSPEKTORAT KEMENTERIAN/LEMBAGA DI INDONESIA)

WIJAYANTI, DESHINTA (2016) PENGARUH DUKUNGAN MANAJEMEN TERHADAP "VALUE ADDED INTERNAL AUDIT" (STUDI ATAS PERSEPSI APARAT PENGAWAS INTERNAL PEMERINTAH PADA INSPEKTORAT KEMENTERIAN/LEMBAGA DI INDONESIA). Masters thesis, Universitas Sebelas Maret.

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    Abstract

    ABSTRACT Deshinta Wijayanti NIM: S431408005 THE INFLUENCE OF MANAGEMENT SUPPORT ON THE “VALUE-ADDED INTERNAL AUDIT” (Study on Perception of Government Internal Supervisory Apparatus in the Inspectorate of the Ministry / Agency in Indonesia) This study aims to examine the factors that affect value-added internal audit of the inspectorate in the ministries / institution non ministries in Indonesia. This study examines the effect of management support to the value-added internal audit that are mediated by staffing, culture and organizational relationships, and governance structure. The study uses primary data by distributing questionnaires. The numbered of respondents is 161 auditor and the method of sampling is purposive sampling method and snowballing. Data is analyzed by using analysis of Structural Equation Modeling ( SEM ) with Partial Least Squares ( PLS ). The results indicate that the support of management affect the value-added internal audit. The staffing, culture and organizational relationships, and governance structure mediate relationship between management support and value-added internal audit. Keywords: Value-added internal audit, management support, staffing, culture and organizational relationship, governance structure.

    Item Type: Thesis (Masters)
    Subjects: H Social Sciences > HB Economic Theory
    Divisions: Pasca Sarjana
    Pasca Sarjana > Magister > Akuntansi - S2
    Depositing User: faizah sarah yasarah
    Date Deposited: 08 Aug 2016 14:55
    Last Modified: 08 Aug 2016 14:55
    URI: https://eprints.uns.ac.id/id/eprint/27664

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