CD Tesis

Pengaruh Independensi, Kompetensi Kerja, Peran Auditor Internal Terhadap Efektivitas Sistem Pengendalian Internal Dengan Kinerja Auditor Internal Sebagai Pemoderasi (Studi Empiris Pada Perguruan Tinggi Se Sumatera)

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This study aims to discuss Independence, Work Competence, and the Internal Auditor's Role on the Effectiveness of the Internal Control System and Internal Auditor Performance in moderating the relationship of Independence, Work Competence, and the Internal Auditor's Role on the Effectiveness of the Internal Control System. The object of this research is the Internal Auditor at the Sumatera University. This research was conducted on 41 Universities in Sumatra. The Analytical Model used for this study is the Moderated Regression Analysis (MRA).
Based on the results, it can be concluded that independence, competence, and the role of internal auditors have a positive and significant effect on the internal control system and the performance of internal auditors proven to moderate (strengthen or weaken) the independence, role and role of internal auditors on the use of internal control systems.
Keywords: Independence, Work Competence, Auditor's Role, Effectiveness of Internal Control Systems, and Internal Auditor Performance

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 219 (0003)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2019

Deskripsi Fisik

xii, 148 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 219 (0003)

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

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