PENGARUH INDEPENDENSI DAN PROFESIONALISME
TERHADAP EFEKTIVITAS SISTEM
PENGENDALIAN INTERNAL
(Studi pada Kantor Inspektorat se-Luwu Raya)
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Institusion
Universitas Muhammadiyah Palopo
Author
Hafrilla, Hafrilla
Subject
HC Economic History and Conditions
Datestamp
2022-03-28 02:39:32
Abstract :
This study aims to determine and analyze the influence of independence and professionalism on the effectiveness of the internal control system. The population and sample of this study were auditors who worked at the Inspectorate Offices of Luwu Raya (Palopo City, Luwu Regency, North Luwu Regency, East Luwu Regency). The sampling technique used a census technique. The sample in this study were auditors who worked at the Inspectorate Office throughout Luwu Raya. The data collection method used a questionnaire. Kueisoner research uses a Likert scale. Data analysis used multiple linear regression analysis using Statistical Packages for Social Science (SPSS). The results showed that independence and had a significant positive effect on the effectiveness of the internal control system. Keyword:Independence, Proffesionalism, Internal Contol System. INTISARI Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh independensi dan profesionalisme terhadap efektivitas sistem pengendalian internal. Populasi dan sampel penelitian ini adalah auditor yang bekerja di Kantor Inspektorat se-Luwu Raya (Kota Palopo, Kabupaten Luwu, Kabupaten Luwu Utara, Kabupaten Luwu Timur). Teknik pengambilan sampel menggunakan teknik sensus. Sampel dalam penelitian ini auditor yang bekerja pada Kantor Inspektorat se-Luwu Raya. Metode pengumpulan data menggunakan kuesioner. Kueisoner penelitian menggunakan skala likert. Analisis data menggunakan analisis regresi linear berganda menggunakan Statistical Packages for Social Science (SPSS). Hasil penelitian menunjukkan bahwa independensi dan berpengaruh positif signifikan terhadap efektivitas sistem pengendalian internal. Kata Kunci: Independensi, Professionalisme, Sistem pengendalian internal
This study aims to determine and analyze the influence of independence and professionalism on the effectiveness of the internal control system. The population and sample of this study were auditors who worked at the Inspectorate Offices of Luwu Raya (Palopo City, Luwu Regency, North Luwu Regency, East Luwu Regency). The sampling technique used a census technique. The sample in this study were auditors who worked at the Inspectorate Office throughout Luwu Raya. The data collection method used a questionnaire. Kueisoner research uses a Likert scale. Data analysis used multiple linear regression analysis using Statistical Packages for Social Science (SPSS). The results showed that independence and had a significant positive effect on the effectiveness of the internal control system. Keyword:Independence, Proffesionalism, Internal Contol System. INTISARI Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh independensi dan profesionalisme terhadap efektivitas sistem pengendalian internal. Populasi dan sampel penelitian ini adalah auditor yang bekerja di Kantor Inspektorat se-Luwu Raya (Kota Palopo, Kabupaten Luwu, Kabupaten Luwu Utara, Kabupaten Luwu Timur). Teknik pengambilan sampel menggunakan teknik sensus. Sampel dalam penelitian ini auditor yang bekerja pada Kantor Inspektorat se-Luwu Raya. Metode pengumpulan data menggunakan kuesioner. Kueisoner penelitian menggunakan skala likert. Analisis data menggunakan analisis regresi linear berganda menggunakan Statistical Packages for Social Science (SPSS). Hasil penelitian menunjukkan bahwa independensi dan berpengaruh positif signifikan terhadap efektivitas sistem pengendalian internal. Kata Kunci: Independensi, Professionalisme, Sistem pengendalian internal
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