| NIM | C1F015029 |
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| Namamhs | RESTYONO APRI BINTORO |
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| Judul Artikel | DETERMINAN EFEKTIVITAS AUDIT INTERNAL DI BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN (BPKP) PERWAKILAN PROVINSI JAWA TENGAH |
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| Abstrak (Bhs. Indonesia) | Penelitian ini berjudul "Determinan Efektivitas Audit Internal di Badan Pengawasan Keuangan dan Pembangunan (BPKP) Perwakilan Propinsi Jawa Tengah. Penelitian ini bertujuan untuk menguji pengaruh keahlian profesional, kualitas pekerjaan audit, independensi organisasi, karir dan perjenjangan, dukungan manajemen puncak, pengalaman auditor, dan pelatihan terhadap efektivitas audit internal. Metode pengambilan sampel menggunakan simple random sampling. Uji hipotesis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa keahlian profesional, kualitas pekerjaan audit, independensi organisasi, karir dan penjenjangan, dukungan manajemen puncak, pengalaman auditor berpengaruh terhadap efektivitas auditor internal, sedangkan variabel pelatihan auditor tidak berpengaruh terhadap efektivitas audit internal. Hasil koefisien determinasi yang diperoleh Adjusted R2 sebesar 0,616. Hal ini berarti bahwa 61,6% variabel efektivitas audit internal dapat dijelaskan oleh Variabel independen Seperti keahlian profesional, kualitas pekerjaan audit, independensi organisasi, karir dan perjenjangan, dukungan manajemen puncak, pengalaman auditor, dan pelatihan sementara 38,4% dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini. |
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| Abtrak (Bhs. Inggris) | This study entitled: "Determinant Of Internal Audit Effectiveness In Financial And Development Supervisory Agency (BPKP) Representatives Province of Central Java. This research aimed to examine the effect of professional proficiency, quality audit of work, organizational independence, career and advancement, top management support, auditor experience, training on effectiveness of internal auditing. The sampling method used simple random sampling. Hypothesis testing used multiple linear regression. The results showed that partially professional expertise, quality audit of work, organizational independence, career and advancement, top management support, auditor experience has affect on effectiveness of internal auditing while auditor training variables has no effect on effectiveness of internal auditing. The result of determination coefficient obtained Adjusted R2 equal to 0,616. This means that 61.6% of the internal audit effectiveness variables can be explained by independent variables such as professional proficiency, quality audit of work, organizational independence, career and advancement, top management support, auditor experience, training while 38.4% are influenced by other variables that are not investigated in this study. |
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| Kata kunci | Keahlian Profesional, Kualitas Pekerjaan Audit, Independensi Organisasi, Karir dan Penjenjangan, Dukungan Manajemen Puncak, Pengalaman Auditor, Pelatihan, dan Efektivitas Audit Internal |
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| Pembimbing 1 | Dr. Margani Pinasti, S.E., M.Si., Ak., CA. |
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| Pembimbing 2 | Drs. Syaiful Azhar, M.Si., Ak. |
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| Pembimbing 3 | Drs. Sukirman, M.Si., Ak. |
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| Tahun | 2017 |
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| Jumlah Halaman | 17 |
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| Tgl. Entri | 2017-08-08 07:47:37.299407 |
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