CD Tesis

Analisis Faktor – Faktor Yang Mempengaruhi Efektivitas Audit Internal : Peran Penting Dukungan Manajemen

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The purpose of this study to develop and test comprehensive model of internal audit effectiveness. Specifically, this study examines the effects of competence, independence, cooperation internal audit with audit commitee and cooperation internal audit with external audit on internal audit effectiveness mediated audit quality. Furthermore, this study also test affecting management support effect between quality audit with internal audit effectiveness.To test the hypotheses, a partial least square analysis is applied to questionnaire survey data from 80 respondents consist of managers, internal auditors and accountants in Regional Development Bank (BPD) in Sumatera, Indonesia. As hypothesized, the result revealed the existence of a positive influence of competence, independence, coorporation between internal audit and audit committee and audit quality on internal audit effectiveness, but coorportion between internal audit with external audit not effect the likehood of internal audit effectiveness. In addition, this research finding management support lower effect audit quality to internal audit effectiveness.

Keyword : internal audit effectiveness, audit quality,management support, competence, independence, cooperation internal audit with audit commitee and cooperation internal audit with external audit

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 216 (0014)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Magister Akuntansi., 2016

Deskripsi Fisik

viii, 118 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 216 (0014)

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

FATAH

Versi lain/terkait

Lampiran Berkas

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