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Dewa Ayu Rahayu Widasari
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

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PENERAPAN GOOD GOVERNANCE, TOTAL QUALITY MANAGEMENT, LOCUS OF CONTROL, TIME BUDGET PRESSURE SEBAGAI PREDIKTOR KINERJA AUDITOR INTERNAL Dewa Ayu Rahayu Widasari; Dodik Ariyanto
E-Jurnal Akuntansi Vol 18 No 1 (2017)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

This study aimed to analyze the effect of the application of good governance, total quality management, locus of control, time budget pressure as a predictor performance of internal auditors. This research was conducted at the office of PT. Bank BRI Regional Office Denpasar that has thirteen branch offices with 65 of internal auditors as samples through the method of sample saturated. The data collection is done by distributing questionnaires and analyzed with multiple linear regression techniques. Test Results f variable implementation of good governance, total quality management, locus of control, time budget pressure effect on the performance of internal auditors. T test results showed that good governance, total quality management, locus of control has positive influence on the performance of internal auditors, while the time budget pressure negatively affect the performance of internal auditors at Bank BRI Regional Office of Denpasar.
Co-Authors DODIK ARIYANTO