CD Tesis

Pengaruh Independensi, Kemahiran Profesional, Komunikasi Dan Dukungan Manajemen Terhadap Efektivitas Audit Internal

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One of the risks in business is business failure. Business failure is when a
business cannot operate profitably and is inefficient in running its business. This
business failure can also occur in banking in the form of bank failure when the
bank is unable to fulfill obligations to depositors or creditors. This business
failure is partly due to weaknesses in internal control which reflects that the
internal audit function has not been running effectively to control the company's
business.
This study aims to analyze the influence of independence, professional
proficiency, communication and management support on the effectiveness of
internal audits. The formulation of the problem is whether the independence of
internal audit professional skills, communication and management support affects
the effectiveness of internal audit.
The research methods used are quantitative. The population in this study
was all auditors at PT Bank Negara Indonesia. Data was collected by distributing
questionnaires. The data analysis tool in this study used Structural Equation
Modeling-Partial Least Square (SEM-PLS) using WarpPLS software. This study
used 43 indicators consisting of 21 indicators for internal audit effectiveness
variables, 11 indicators for independence variables, 2 indicators for professional
proficiency variables, 5 indicators for communication variables and 4 indicators
for management support. The results of the study found that the independence of
internal audit, professional proficiency of internal auditors, communication and
management support affect the effectiveness of internal audit.
Based on this research, the theoretical implications can be strengthened
by previous studies. The practical implications of this study provide input for
companies to achieve internal audit effectiveness with consistent independence,
continuous improvement of internal audit professional skills, improve
communication effectively and management provides full support for internal
audit
Key Words : Independence, Professional Proficiency, Communication,
Management Support, Internal Audit Effectiveness

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1910247003

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1910247003

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

FATAH

Versi lain/terkait

Lampiran Berkas

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