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All Journal JURNAL MANAJEMEN DAN AKUNTANSI Jurnal Manajemen Akuntansi dan Bisnis Journal of Economics, Business, & Accountancy Ventura JAM : Jurnal Aplikasi Manajemen Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Manajemen STIE Muhammadiyah Palopo Conference on Innovation and Application of Science and Technology (CIASTECH) JURNAL PENDIDIKAN TAMBUSAI Proceeding of National Conference on Accounting & Finance Journal of Islamic Accounting and Finance Research JIM (Jurnal Ilmu Manajemen) Jurnal Ilmu Ekonomi Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) Widyagama National Conference on Economics and Business (WNCEB) Journal of Public Accounting (JPA) Journal of Public and Business Accounting Prosidia Widya Saintek Jurnal Inovasi Bisnis Indonesia (JIBI) AKSIOMA : Jurnal Sains Ekonomi dan Edukasi J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi
Gunarianto Gunarianto
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Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Transportation

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Journal : Journal of Economics, Business,

 1 
THE INFLUENCE OF INDIVIDUAL RANK AND WORKING EXPERIENCE ON PROFESSIONALISM OF INTERNAL AUDITOR (Study on Internal Auditors of Public Corporation at Manufacturing Sector Listed in The Jakarta Stock Exchange) Gunarianto Gunarianto
Journal of Economics, Business, & Accountancy Ventura Vol 13, No 1 (2010): April 2010
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v13i1.421

Abstract

One of the causes of economic crisis and failure experienced by a number of Indonesian companiesis the corporate governance. If the internal audit can be properly implemented, it will contribute to improving the process of corporate governance, risk management, and managementcontrol. This research attempts to obtain empirical evidence and better understanding concerning: (1) ) the correlation between individual rank with working experience in manufacturingsector listed at the JSX; (2) the influence of individual rank and working experience on the internal auditors professionalism of public companies in manufacturing sector listed at the JSX either partially and simultaneously. The type of research employed in this study is causal relationship by using the census method for 120 internal auditors of public companies in manufacturing sector at the JSX. The data this study consist of both primary and secondarydata. Reliability and validity tests were conducted to examine the questionnaires. SEM (Structural Equation Modeling) is used to examine the correlation as well as the effect of the variable. It was found that (1) there is correlation between individual rank and internal auditorsworking experience and between internal auditors working experience (R2 =0.52); (2) individual rank and working experience partially influence the internal auditors professionalismfor with the levels of influence are 6%, and 20% respectively, whilst their simultaneous effect is 30%.
THE INFLUENCE OF INDIVIDUAL RANK AND WORKING EXPERIENCE ON PROFESSIONALISM OF INTERNAL AUDITOR (Study on Internal Auditors of Public Corporation at Manufacturing Sector Listed in The Jakarta Stock Exchange) Gunarianto, Gunarianto
Journal of Economics, Business, and Accountancy Ventura Vol. 13 No. 1 (2010): April 2010
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v13i1.421

Abstract

One of the causes of economic crisis and failure experienced by a number of Indonesian companies is the corporate governance. If the internal audit can be properly implemented, it will contribute to improving the process of corporate governance, risk management, and management control. This research attempts to obtain empirical evidence and better understanding concerning: (1) ) the correlation between individual rank with working experience in manufacturing sector listed at the JSX; (2) the influence of individual rank and working experience on the internal auditors’ professionalism of public companies in manufacturing sector listed at the JSX either partially and simultaneously. The type of research employed in this study is causal relationship by using the census method for 120 internal auditors of public companies in manufacturing sector at the JSX. The data this study consist of both primary and secondary data. Reliability and validity tests were conducted to examine the questionnaires. SEM (Structural Equation Modeling) is used to examine the correlation as well as the effect of the variable. It was found that (1) there is correlation between individual rank and internal auditors’ working experience and between internal auditors’ working experience (R2 =0.52); (2) individual rank and working experience partially influence the internal auditors’ professionalism for with the levels of influence are 6%, and 20% respectively, whilst their simultaneous effect is 30%.
Co-Authors . Mulyono Abd. Mujib ADI SANTOSO Adya Hermawati Aisyaroh, Elga Alfiana Alfiana aliyah ramadhani Alvina, Maria Helena Chintya Andika Ralunan Astuti, Novia Istianing Caroline Cecelia Vereira Dewi Rinjani Amalia Dinzanaqa Apsari, Friska Bella Dwi Anggarani Elyasa Ramadhany Endah Puspitosarie Erlangga Dipo Prayugo Fatriana Kadir, Shaifany Hartini Prasetyaning Pawestri Hatini P.P Indra Rajasa, Muhammad Attar Irfan Fatoni Irfan Fatoni Khojanah Hasan Khojanah Hasan, Khojanah Khojanah Khojanah Khojannah Hasan Krisdamayanti Oktavia Lazuardi, Andoni Leksono, Eko Teguh M. Rizki Satria Hutama Mareta Krisdayanti Mas'ud, Muchlis H Michael Oscar De Anthonio Sudi MOCHAMMAD NUR HIDAYAT muchlis mas'ud Mujib, Abd. Mulyono Mulyono Murti, Listyana Era Nasharuddin Mas Ningrum, Safita Nuri Dwina Ariusta Nurul Afriningsih Pawestri, Hartini Prasetyaning Purnomowati, Wiwin Rahayu Puji Suci Rahmatia Rahmatia Rani Diva Ardelia Rohadatul ‘Aisy Atikah Putri Sari, Amanda Meidina Siti Maria Wardayati Sodik Sodik Supriani, Indri SURVIVAL - - Syaiful Muslimin Tohari Tohari Toni Dwi Putra Untung Wahyudi WIWIK PURWANTI Yesus, Maria Yosefa Piris De Zaenudin Zaenudin Zainudin Zainudin