FAKTOR-FAKTOR YANG MEMPENGARUHI EFEKTIVITAS AUDIT INTERNAL PADA INSPEKTORAT DI PROVINSI KALIMANTAN BARAT

, SUBIYANTO (2018) FAKTOR-FAKTOR YANG MEMPENGARUHI EFEKTIVITAS AUDIT INTERNAL PADA INSPEKTORAT DI PROVINSI KALIMANTAN BARAT. Other thesis, Universitas Sebelas Maret.

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    Abstract

    FACTORS AFFECTING THE EFFECTIVENESS OF INTERNAL AUDITS IN INSPECTORATE IN WEST KALIMANTAN PROVINCE This study aims to provide empirical evidence on factors that may affect the effectiveness of internal audit at the Inspectorate in West Kalimantan Province. This research uses management support, internal audit quality and auditor independence as independent variable and effectiveness variable of internal audit as dependent variable. The sample of this study is 86 questionnaires distributed to the Functional Officials of Auditors and Functional Officials Supervisor of Implementation of Local Government Affairs (P2UPD) that exist at the Inspectorate in Province in West Kalimantan. The data obtained is then processed using smartPLS software. The result of the research shows that management support, internal audit quality and auditor independence have a positive effect on the effectiveness of internal audit at Inspectorate in West Kalimantan province. Keywords: management support, internal audit quality, auditor independence, effectiveness of internal audit.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HB Economic Theory
    Divisions: Pascasarjana
    Pascasarjana > Magister
    Pascasarjana > Magister > Akuntansi - S2
    Depositing User: faizah sarah yasarah
    Date Deposited: 04 Jan 2018 17:21
    Last Modified: 04 Jan 2018 17:21
    URI: https://eprints.uns.ac.id/id/eprint/38898

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