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All Journal Jurnal Ekonomi dan Kewirausahaan Jurnal Tekun UNEJ e-Proceeding Adi Widya : Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat Kesehatan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Infokes : Jurnal Ilmiah Rekam Medis dan Informasi Kesehatan Nusantara Hasana Journal Jurnal Bingkai Ekonomi (JBE) Jurnal Riset Rumpun Ilmu Teknik (JURRITEK) Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Jurnal Manajemen Riset Inovasi Jurnal Riset Manajemen dan Ekonomi Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset JEBD JURNAL RUMPUN MANAJEMEN DAN EKONOMI Jurnal Pajak dan Analisis Ekonomi Syariah Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) IJP (Indonesia Jurnal Perawat)
Edi Wibowo
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Journal : Jurnal Tekun

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PENGARUH INDEPENDENSI, KOMPETENSI, INTEGRITAS AUDITOR INTERNAL DAN EFEKTIFITAS PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN AUDIT INTERNAL (Studi Kasus Pada Perum Percetakan Uang RI) Edi Wibowo
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 7, No 2 (2016)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v7i2.5568

Abstract

This study aims to examine the impact of independency, competence, integrity, and internal control corporate to the quality of audit result of auditor internal Satuan Pengawasan Intern  using multiple regression analysis . The object of this study is internal auditor the Indonesian Security Printing and Minting corporation. This study is an empirical study with purposive sampling techniques of data collection quesionery. Respondents in this study are the 60 auditor and ex auditor internal in Perum Percetakan Uang RI. There are 5 variables in this research that consist of four independent variables namely experience, independency, competence, integrity, and internal control corporate and one dependent variable that is the quality of audit result. According to the results of research, it can be concluded that independency and integrity internal control significantly affect the quality of audit result, while comptence and internal control did not significantly affect the quality of audit result. The coefficient of determination indicates that the independency, competence, integrity and internal control  simultaneously affect the dependent variable (the quality of audit result) of 78,30%, while the remaining 22.70% influenced by other factors
Co-Authors Adhita Dian Pratiwi Ali Solikin Alung Rufti Asmoro Dewati Aminuyati Ana Farida Ulfa, Ana Farida Annisa Nasywa Salsabila Annisa Riyu Mezaluna Anny Rosiana Masithoh Ardanisyahara Berliana Firdaus Bela Tri Widhiastuti Debora Citra Kaloka Dewi Hartinah Dhimas Fitrian Haryanto Dimas Yusuf Adi Prayogo Dorothea Ririn Indriastuti Erlinda Novita Putri Ilham Kasanah indah ayu sundari Indanah Juliana Intan Putri Mahanani Jumiyani Jumiyani Khamid Hanafi Maratus Sholikah Marjam Desma Rahadhini Mira Shelviana Mira Sonnia Alodia Muhammad Nashrul Muhtaril Fajar Muhammad Purnomo Noviana Ika Susanti pujiani Pujiani Pujiani Rahma Ghisella Afiania Rina Susanti Ririn Indriastuti Rizki Novita Iryanti Septina Endah Setyaningsih Setyaningsih, Setyaningsih Setyaningsih Sri Utami Setyaningsih SU Shafira Yumna Paramitha Sri Budiyani Sudarman Sudarman Sukarmin Sukarmin Sumiati Sumiati Sumiati Sumiati Tita Ria Adi Wahyuni -