CD Skripsi

Pengaruh Kompetensi, Independensi, Dukungan Manajemen Dan Keahlian Profesional Terhadap Efektivitas Audit Internal (Studi Empiris Pada Perguruan Tinggi Di Kota Pekanbaru)

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ABSTRACT
This study aims to examine how competence, independence, management support
and professional expertise affect the effectiveness of internal audit at universities
in Pekanbaru City.
The populations in this study were internal auditors in universities in Pekanbaru
City. The sample in this study was selected using purposive sampling method.
Based on the purposive sampling method, a sample of 18 universities was
obtained with 65 internal auditors. This study uses primary data by distributing
questionnaires online due to the COVID-19 pandemic. The analytical method
used in this study uses the Structural Equation Model method based on Partial
Least Square (PLS) with the help of Smart PLS 3.
The results of this study indicate that: (1) Independence has a significant positive
effect on the effectiveness of internal audit with a t value of 3,440>1,96 and the
results of P-Value 0.001 which is less than 0.05, (2) Management support has a
significant positive effect on the effectiveness of internal audit with a t value of
4.185>1.96 and a P-Value of 0.000 which is less than 0,05. Meanwhile,
Competence and Professional Proficiency do not significantly influence the
effectiveness of internal audit
Keywords: Effectiveness of Internal Audit, Competence, Independence,
Management Support, and Professional Proficiency.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 121 (0055)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis - Akuntansi., 2021

Deskripsi Fisik

ix, 79 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 121 (0055)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Daus

Versi lain/terkait

Lampiran Berkas

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