Pengaruh Auditor Internal, Auditor Eksternal Dan Dewan Perwakilan Rakyat Daerah Terhadap Good Governance (Survei pada Kabupaten/Kota di Wilayah II Provinsi Jawa Barat)

Devi Astriani (Universitas Buana Perjuangan)
Lilis Lasmini (Universitas Buana Perjuangan)
Sari Marliani (Universitas Buana Perjuangan)

Akuisisi : Jurnal Akuntansi
Vol 16, No 2 (2020)

This study aims to examine: the effect of Internal Auditors, External Auditors and Regional House of Representatives on Good Governance in Regencies / Cities in Region II of West Java Province. Based on its purpose, this research is a verification study, namely research that seeks to test the answer to a temporary problem (hypothesis) based on a particular theory. The research method used was an  explanatory survey, namely research using populations to explain the relationship between variables in the population. This study is intended to look for facts and factual information collected from respondents using a questionnaire given to the Inspectorate as an Internal Auditor, the Supreme Audit Board (BPK) as an External Auditor and Members of the Regional People's Representative Council in Regencies / Cities in Region II of Java Province West. Based on the results of the study it was found that the Internal Auditor, External Auditor and Regional House of Representatives had a positive effect on Good governance, simultaneously and partially.