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All Journal Jurnal Riset Akuntansi Warmadewa
I Putu Budi Anggririawan
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Economics, Econometrics & Finance

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Pengaruh Kompetensi Audit Internal Dan Kualitas Jasa Audit Terhadap Good Corporate Governance (GCG) Putu Ariasmini Alves; I Gusti Ngurah Sanjaya; I Putu Budi Anggririawan
Jurnal Riset Akuntansi Warmadewa Vol. 2 No. 1 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.2.1.2930.17-21

Abstract

This study aims to analyze the effect of internal audit competence on Good Corporate Governance and the quality of audit services on Good Corporate Governance. The population in this study were all hotels in Badung regency. The data collection method used in this research is by distributing questionnaires online using google form. The sampling technique was carried out by purposive sampling method and based on predetermined criteria, the number of hotels that met the criteria was 62 04 star hotels in Badung regency. Respondents in this study were chief accounting and internal audit within the hotel. The research hypothesis was tested using multiple linear regression with the help of SPSS 22.00 for Windows software. The results showed that the variables of internal audit competence and audit service quality partially had a positive effect on Good Corporate Governance.
Co-Authors I Gusti Ngurah Sanjaya Putu Ariasmini Alves