PENGARUH KOMPETENSI AUDITOR INTERNAL TERHADAP KUALITAS LAPORAN AUDIT INTERNAL

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PENGARUH KOMPETENSI AUDITOR INTERNAL TERHADAP KUALITAS LAPORAN AUDIT INTERNAL

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Title: PENGARUH KOMPETENSI AUDITOR INTERNAL TERHADAP KUALITAS LAPORAN AUDIT INTERNAL
Author: Novatiani, R. Ait
Abstract: Internal audit reports will be beneficial not only for the management alone but for the internal auditor itself. Internal audit reports encourage increased control, audit staff training, consideration in decision-making and performance evaluation. Therefore the internal audit reports should satisfy standard requirements. In order to ensure the quality of internal audit reports, competent internal auditors are required. They are expected to detect, evaluate, analyze, and disclose the facts of a detailed and relevant audit findings especially regarding fraud and delays in reporting and to provide added value for the company and to help improve the efficiency, effectiveness and control of the organization's operations in order to achieve company’s goals. The purpose of this study is to determine the competence of the internal auditor, to identify the quality of internal audit reports, and to measure the effect of competence of internal auditors on the quality of the internal audit reports. The method used is the explanatory method. Sampling method used in this study is the Non Probability sampling with saturated sampling approach totaling 30 people from state-owned companies engaged in technology-based industries in the city of Bandung. The statistical analyses used were Spearman Rank Correlation Analysis, coefficient of determination, and t test. The result shows that the competence of the internal auditor is categorized good. Moreover, the quality of internal audit reports are categorized good, as well.
URI: http://repository.widyatama.ac.id/xmlui/handle/123456789/7283
Date: 2015-09-29


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