CD Tesis

Peran Fungsi Audit Internal Dalam Pengungkapan Kelemahan Material (Studi Pada Bank Perkreditan Rakyat Se-Provinsi Riau

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The study aims to test empirically the effect of the role of Internal Audit Function in the Disclosure of Material Weakness on the Bank Perkreditan Rakyat all- Riau Provinces. The role of internal audit function is divided into two namely, 1) Attribut internal audit function (competence, objectivity and investment), and 2) Fitness internal audit function (grading, follow-up and coordination) tested the effect on the disclosure of material weakness.
The questionnaire was sent to 111 internal auditors / Internal Audit Unit at a Bank Perkreditan Rakyat all- Riau Provinces. The participation rate amounted to 64.86% of respondents (72 questionnaires returned) To test the hypothesis of the study, used Partial Least Square using the program smartPLS 2.0 M3.
The result of this study reveal that 1) Attribut internal audit function (competence, objectivity and investment) influence on the material weakness disclosure, 2) internal audit function activities (grading, follow-up and coordination) to the disclosure of amaterial weakness.
Key words : Competence, Objectivity, Investment, Grading, Follow- Up, Coordination, Disclosure of Material Weakness.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 217 (0025)

Penerbit

Pekanbaru : Universitas Riau – Pasca Sarjana – Akuntansi., 2017

Deskripsi Fisik

xii, 129 hlm.;ill.;29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 217 (0025)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

PASCASARJANA (MAGISTER) AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

FIKRATUL

Versi lain/terkait

Lampiran Berkas

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