CD Tesis

Peran Internal Audit Dalam Implementasi Enterprise Risk Management Dengan Peran Dewan Komisaris Sebagai Pemoderasi Pada Bank Perkreditan Rakyat Di Provinsi Riau

---

This study aims to prove empirically the role of internal audits in the implementation of enterprise risk management with the role of the board of commissioners as moderator in rural banks in Riau Province.
This research is classified as a quantitative research. The population in this study were all internal auditors of rural credit banks in Riau Province. While the research sample was determined by purposive sampling method in order to obtain 51 people's credit banks in Riau Province. The type of data used is primary data obtained from questionnaires. The analysis method used is structural equation modeling (SEM) and the analysis instrument used is partial least square (PLS) software.
Based on the research results, it is found that the first hypothesis is that the internal audit has a important role in the implementation of enterprise risk management, the second hypothesis is that the role of the board of commissioners can moderate (strengthen) the role of the internal auditor in implementing enterprise risk management.
Keywords: Internal Audit, Enterprise Risk Management, Board of Commissioners

---

Ketersediaan

Informasi Detail

Judul Seri

-

No. Panggil

10 07. 220 (0052)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2020

Deskripsi Fisik

xii, 97 hlm,; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

10 07. 220 (0052)

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

Akuntansi

Info Detail Spesifik

-

Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar