Home
Login.
Artikelilmiahs
7277
Update
PRADITA VIRGIAWAN NUR WIBOWO
NIM
Judul Artikel
THE EFFECT OF INTERNAL CONTROL AND INTERNAL AUDIT ON QUALITY OF ACCOUNTING INFORMATION USING GOOD GOVERNANCE AS INTERVENING VARIABLE IN BANYUMAS REGION : MIXED METHOD
Abstrak (Bhs. Indonesia)
Tujuan dari penelitian ini adalah untuk menganalisis dan melihat pengaruh pengendalian intern, internal audit dan penerapan prinsip tata kelola pemerintahan dan kualitas informasi akuntansi di SKPD kabupaten banyumas. metode yang digunakan dalam penelitian ini adalah campuran yang menggunakan explanatory survey dan wawancara langsung. Data di koleksi dari kuisioner yang diisi oleh top manager di masing-masing SKPD di banyumas. PLS adalah alat analisis yang digunakan dalam penelitian ini. kesimpulan penelitian ini 1). Internal control have positive and significant influence to good corporate governance,2) Internal audit no have influence to good corporate governance,3) Good corporate governance no have influence to quality accounting information,4) Internal control have positive and significant influence to quality accounting information,5) Good corporate governance mediates internal control to quality accounting information,6) Internal audit no have influence to quality accounting information and 7) Good corporate governance no mediates internal audit to quality accounting information.
Abtrak (Bhs. Inggris)
The purpose of this research are to analyze and see the influence of internal control, internal audit and implementation of good corporate governance’s principles and quality accounting information in public sector in Banyumas region. The method of this research is mix methods using explanatory survey and direct interview. The data collecting was carried out by spreading questionnaires to top manager and interview in every public institute of Banyumas region.Partial Least Square used as the instrument of this research. The conclusion of research are 1) Internal control have positive and significant influence to good corporate governance,2) Internal audit no have influence to good corporate governance,3) Good corporate governance no have influence to quality accounting information,4) Internal control have positive and significant influence to quality accounting information,5) Good corporate governance mediates internal control to quality accounting information,6) Internal audit no have influence to quality accounting information and 7) Good corporate governance no mediates internal audit to quality accounting information.
Kata kunci
Pembimbing 1
Pembimbing 2
Pembimbing 3
Tahun
Jumlah Halaman
Save