Faktor-Faktor yang Mempengaruhi Value Added Internal Audit pada Inspektorat Daerah (Studi pada Inspektorat di Karesidenan Madiun dan Surakarta)

WAHYONO, DWI IMBAR (2016) Faktor-Faktor yang Mempengaruhi Value Added Internal Audit pada Inspektorat Daerah (Studi pada Inspektorat di Karesidenan Madiun dan Surakarta). Masters thesis, Universitas Sebelas Maret.

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    Abstract

    ABSTRACT Dwi Imbar Wahyono NIM: S431408006 FACTORS EFECTING THE VALUE-ADDED INTERNAL AUDIT IN LOCAL GOVERMENT INSPEKTORATE (Study at the Inspectorate in Residency of Madiun and Surakarta) This study aims to the examine the factors that affect value-added internal audit of the inspectorate inResidency of Madiun and Surakarta. This study examines the effect of management support to the value-added internal audit that aremediated by staffing, culture and organizational relationships, and governance structure. The study uses primary data by distributing questionnaires. The number of respondentsisare149auditor. Method of analyzeisStructural Equation Modeling (SEM) with Partial Least Squares (PLS). The result indicates that the support of management affect the value-added internal audit.The staffing andIndependence mediate relationship between management support and value-added internal audit.In contrast, culture and organizational relationships do not mediate management support to value-added internal audit . Keywords: Value-added internal audit, management support, staffing,culture and organizational relationship, independen

    Item Type: Thesis (Masters)
    Subjects: H Social Sciences > H Social Sciences (General)
    H Social Sciences > HB Economic Theory
    H Social Sciences > HC Economic History and Conditions
    H Social Sciences > HD Industries. Land use. Labor
    H Social Sciences > HF Commerce
    Divisions: Fakultas Ekonomi
    Pasca Sarjana
    Pasca Sarjana > Magister > Akuntansi - S2
    Depositing User: Agista Zulfa Dini
    Date Deposited: 04 Dec 2016 07:27
    Last Modified: 04 Dec 2016 07:27
    URI: https://eprints.uns.ac.id/id/eprint/30531

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