Determinan Efektivitas Audit Internal (Supply and Demand Perspective)

P, ARIEFFIN DIAN (2017) Determinan Efektivitas Audit Internal (Supply and Demand Perspective). PhD thesis, Universitas Sebelas Maret.

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    Abstract

    Determinants Internal Audit Effectiveness (Supply and Demand Perspective) The aims of this research is to know the influence of internal factors and exsternal factors on internal audit effectiveness. Internal factors is described by the factors that cames from internal audit departements. And the other hand, exsternal factors is cames from outside of internal audit departements. Internal factors are measured by the profesional proffiency, quality of internal audit works and the size of internal audit departement. External factors are measured by the relationship between external auditor with internal auditor and the interaction between internal auditor with auditee. Sample in this research are 97 internal auditor and 97 auditee. Data are collected by online survey method and processed by SmartPls software. The result of this research shows that profesional proffiency, quality of internal audit works, relationship between external auditor with internal auditor and the interaction between internal auditor with auditee are positevely significant to internal audit effectiveness. Contrary, the size of internal audit departement does not effect the internal audit effectiveness. Keywords: Internal audit effectiveness, internal factors, external factors, internal auditor, auditee

    Item Type: Thesis (PhD)
    Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
    Divisions: Pascasarjana > Magister
    Pascasarjana > Magister > Akuntansi - S2
    Depositing User: Retno Andriani
    Date Deposited: 11 Dec 2017 13:54
    Last Modified: 11 Dec 2017 13:54
    URI: https://eprints.uns.ac.id/id/eprint/37034

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