PENGARUH PROFESIONALISME AUDITOR INTERNAL TERHADAP PENGUNGKAPAN KECURANGAN (Studi Kasus Pada PT. Indonesia Power)

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PENGARUH PROFESIONALISME AUDITOR INTERNAL TERHADAP PENGUNGKAPAN KECURANGAN (Studi Kasus Pada PT. Indonesia Power)

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Title: PENGARUH PROFESIONALISME AUDITOR INTERNAL TERHADAP PENGUNGKAPAN KECURANGAN (Studi Kasus Pada PT. Indonesia Power)
Author: Rahayu, Tiara
Abstract: Achievement of corporate objectives in the management plan requires a strong organization. Management has a strong reliable resource, one of them with professionalism. Professionalism means a skill, have certain qualifications, experience appropriate areas of expertise, or obtain a reward for his expertise. Professionalism refers to a standard of work that is moral and ethical principles of the profession. Moral principles as well as the general norms of society, directs accountants to behave in accordance with the order of the life of a professional Identification of problems in this research is: how professionalism of internal auditors who carried out the PT. Indonesia Power and how the influence of professionalism on the disclosure of internal auditors cheating on PT . Indonesia Power. The purpose of this study was to determine the effect of professionalism on the disclosure of internal auditors cheating on PT. Indonesia Power. The method used is descriptive research method. While the technique of collecting data through questionnaires. Testing data through validity and reliability. Data processing through the Spearman rank correlation analysis, coefficient of determination and hypothesis testing. Professionalism of internal auditors PT Indonesia Power rated adequate, it can be seen from the norm of internal audit professionalism practices are: Independence, professional skills, scope of work, implementation of screening and management of internal audit section. Disclosure cheating on PT. Indonesia Power can be said to be good, it can be seen from the disclosure of the elements of fraud are carried out such as: requirements discovery of fraud, fraud auditing scope and audit approach. Based on calculations using the Spearman rank correlation statistical test results obtained 0.840 professionalism means internal auditors have a very strong relationship with the disclosure of fraud. The results of the calculation of the coefficient of determination obtained for 70.56 %, meaning that the effect of the disclosure of internal auditors Professionalism cheating at. Indonesia Power by 70.56 % and the remaining 29.44 % is influenced by other factors not examined by the authors. From the calculation of the hypothesis that Ho is rejected and Ha is accepted, it means there is a significant influence on the disclosure of internal auditors Professionalism cheating on PT. Indonesia Power or influence the direction. This means that the effect of increasing the professionalism of internal auditors in the fraud disclosure has been created properly. Agencies expected to always be able to improve the professionalism of internal auditors, among others, by including in audit training and certification programs. The internal auditors should continue to improve the quality of professionalism through certification required because professionalism is an important factor for an internal auditor, to maintain and increase it will have a positive impact on the credibility in the eyes of the auditee 's internal auditors and management.
URI: http://repository.widyatama.ac.id/xmlui/handle/123456789/2959
Date: 2014


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Lembar Pengesahan.pdf 158.1Kb PDF View/Open
Abstrak.pdf 113.2Kb PDF View/Open
Kata Pengantar.pdf 176.5Kb PDF View/Open
Daftar Isi.pdf 213.8Kb PDF View/Open
Bab 1.pdf 177.8Kb PDF View/Open
Bab 2.pdf 359.4Kb PDF View/Open
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Daftar Pustaka.pdf 166.1Kb PDF View/Open
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