Pengaruh Kompetensi Auditor Internal, Hubungan Antara Auditor Internal dan Auditor Eksternal, dan Dukungan Manajemen Terhadap Efektivitas Audit Internal
( Pada Inspektorat Jenderal Kementerian Sosial Republik Indonesia )
Total View This Week0
Total View This Week0
Institusion
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Author
Indriyani, Indriyani
Subject
Auditing
Datestamp
2021-09-14 15:04:44
Abstract :
Abstrak - Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi auditor internal, hubungan antara auditor internal dan auditor eksternal, dan dukungan manajemen terhadap efektivitas audit internal. Penelitian ini menggunakan pendekatan kuantitatif. Populasi dalam penelitian ini adalah seluruh auditor internal yang bekerja pada Inspektorat Jenderal Kementerian Sosial RI. Sampel dalam penelitian ini ditentukan dengan metode Convenience Sampling, dengan jumlah sampel sebanyak 17 responden. Metode analisis yang digunakan adalah analisis regresi linear berganda. Alat pengolahan data yang digunakan adalah SPSS 26. Berdasarkan hasil penelitian menunjukkan bahwa : 1) Kompetensi auditor internal tidak berpengaruh terhadap efektivitas audit internal. Artinya, banyak atau sedikit kompetensi yang dimiliki oleh auditor internal tidak akan mempengaruhi efektivitas audit internal. 2) Hubungan antara auditor internal dan auditor eksternal tidak berpengaruh terhadap efektivitas audit internal. Artinya, baik atau buruk hubungan antara auditor internal dan auditor eksternal tidak akan mempengaruhi efektivitas audit intermal. 3) Dukungan manajemen berpengaruh positif terhadap efektivitas audit internal. Artinya, semakin tinggi dukungan yang diberikan oleh manajemen kepada auditor internal akan mempengaruhi efektivitas audit internal. Abstract - This study aims to determine the effect of internal auditor competence, the relationship between internal auditors and external auditors, and management support on the effectiveness of internal audit. This study uses a quantitative approach. The population in this study are all internal auditors who work at the Inspectorate General of the Ministry of Social Affairs of the Republic of Indonesia. The sample in this study was determined by the Convenience Sampling method, with a total sample of 17 respondents. The analytical method used is multiple linear regression analysis. The data processing tool used is SPSS 26. Based on the results of the study, it shows that: 1) Internal auditor competence has no effect on the effectiveness of internal audit. It means, much or little competence possessed by internal auditors will not affect the effectiveness of internal audit. 2) The relationship between internal auditors and external auditors has no effect on the effectiveness of internal audits. That is, good or bad relationship between internal auditors and external auditors will not affect the effectiveness of internal audit. 3) Management support has a positive effect on the effectiveness of internal audit. That is, the higher the support provided by management to the internal auditor will affect the effectiveness of internal audit. 3) Management support has a positive effect on the effectiveness of internal audit. That is, the higher the support provided by management to the internal auditor will affect the effectiveness of internal audit. 3) Management support has a positive effect on the effectiveness of internal audit. That is, the higher the support provided by management to the internal auditor will affect the effectiveness of internal audit.
Abstrak - Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi auditor internal, hubungan antara auditor internal dan auditor eksternal, dan dukungan manajemen terhadap efektivitas audit internal. Penelitian ini menggunakan pendekatan kuantitatif. Populasi dalam penelitian ini adalah seluruh auditor internal yang bekerja pada Inspektorat Jenderal Kementerian Sosial RI. Sampel dalam penelitian ini ditentukan dengan metode Convenience Sampling, dengan jumlah sampel sebanyak 17 responden. Metode analisis yang digunakan adalah analisis regresi linear berganda. Alat pengolahan data yang digunakan adalah SPSS 26. Berdasarkan hasil penelitian menunjukkan bahwa : 1) Kompetensi auditor internal tidak berpengaruh terhadap efektivitas audit internal. Artinya, banyak atau sedikit kompetensi yang dimiliki oleh auditor internal tidak akan mempengaruhi efektivitas audit internal. 2) Hubungan antara auditor internal dan auditor eksternal tidak berpengaruh terhadap efektivitas audit internal. Artinya, baik atau buruk hubungan antara auditor internal dan auditor eksternal tidak akan mempengaruhi efektivitas audit intermal. 3) Dukungan manajemen berpengaruh positif terhadap efektivitas audit internal. Artinya, semakin tinggi dukungan yang diberikan oleh manajemen kepada auditor internal akan mempengaruhi efektivitas audit internal. Abstract - This study aims to determine the effect of internal auditor competence, the relationship between internal auditors and external auditors, and management support on the effectiveness of internal audit. This study uses a quantitative approach. The population in this study are all internal auditors who work at the Inspectorate General of the Ministry of Social Affairs of the Republic of Indonesia. The sample in this study was determined by the Convenience Sampling method, with a total sample of 17 respondents. The analytical method used is multiple linear regression analysis. The data processing tool used is SPSS 26. Based on the results of the study, it shows that: 1) Internal auditor competence has no effect on the effectiveness of internal audit. It means, much or little competence possessed by internal auditors will not affect the effectiveness of internal audit. 2) The relationship between internal auditors and external auditors has no effect on the effectiveness of internal audits. That is, good or bad relationship between internal auditors and external auditors will not affect the effectiveness of internal audit. 3) Management support has a positive effect on the effectiveness of internal audit. That is, the higher the support provided by management to the internal auditor will affect the effectiveness of internal audit. 3) Management support has a positive effect on the effectiveness of internal audit. That is, the higher the support provided by management to the internal auditor will affect the effectiveness of internal audit. 3) Management support has a positive effect on the effectiveness of internal audit. That is, the higher the support provided by management to the internal auditor will affect the effectiveness of internal audit.
Download
book
BibTex
Latex, Jabref
cloud_download
Original Resource
url resource Institution
