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Unggul Pamudi
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Economics, Econometrics & Finance

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TIME BUDGET PRESSURE, LOCUS OF CONTROL DAN GOOD GOVERNANCE SEBAGAI PREDIKTOR KINERJA AUDITOR INTERNAL Unggul Pamudi; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 21 No 3 (2017)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2017.v21.i03.p24

Abstract

The performance of internal audit is an essential element of the internal and external parties in a company that makes financial statement information abo ng company's financial condition. The role of internal auditors within the company is very necessary and important, because the role of internal auditors affect the improvement of internal control and company performance in fraud prevention. The role of internal auditors as consultants rather the prevention or preventive, that if found the problem then internal auditor provides recommendations for improvement. The aim of this study was to analyze the effect of time budget pressure, locus of control and good governance as a predictor of the performance of the internal auditor. The study was conducted at PT. Nindya Karya Persero Regional IV Bali province with the number of internal auditors as many as 34 people as a sample through a saturated sample method. Data transmitted by my e sioner on 34 respoZndents with multiple linear regression analysis. The results proved the locus of control and good governance have a positive effect on the performance of internal auditors at. PT. Nindya Karya Persero Regional IV Province Bali. Time budget pressure has a negative effect on the performance of internal auditors at. PT. Nindya Karya Persero Regional IV Province Bali. Keywords: time budget pressure, locus of control, good governance and the performance of the internal auditor
Co-Authors Dewa Nyoman Badera