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 )

Indriyani, Indriyani (2021) 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 ). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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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.

Item Type:

Thesis (Skripsi)

Contributors:

Contribution	Contributors	NIDN	Email
Thesis advisor	Yusuf, Muhammad	0330037601	muh.yusuf.se.m.ak@gmail,com

Uncontrolled Keywords:

Kompetensi Auditor Internal, Hubungan Antara Auditor Internal dan Auditor Eksternal, Dukungan Manajemen, Efektivitas Audit Internal Internal Auditor Competence, Relationship Between Internal Auditors and External Auditors, Management Support, Internal Audit Effectiveness

Subjects:

Akuntansi > Auditing

Divisions:

S1 Akuntansi

Depositing User:

Mrs Indriyani

Date Deposited:

14 Sep 2021 15:04

Last Modified:

14 Sep 2021 15:04

URI:

http://repository.stei.ac.id/id/eprint/5066