KEEFEKTIFAN AUDIT INTERNAL PEMERINTAH DAERAH

Authors

  • Hadi Mahmudah Fakultas Ekonomi Universitas Islam 45 Bekasi
  • Bambang Riyanto LS Fakultas Ekonomika dan Bisnis Universitas Gadjah Mada

DOI:

https://doi.org/10.24912/ja.v20i1.74
Keywords: internal control system, management support, audit professionalism and the effectiveness of the internal audit.

Abstract

Penelitian ini menguji efektifitas sistem pengendalian intern, dukungan manajemen dan audit professionalism terhadap keefektifan audit internal. Sampel dalam penelitian ini adalah 39 Inspektorat Daerah dari enam Provinsi. Penelitian ini menggunakan regresi berganda untuk menganalisis data. Hasil penelitian menunjukkan bahwa sistem pengendalian intern dan dukungan manajemen berpengaruh secara positif terhadap keefektifan audit internal. Penelitian ini gagal memberikan bukti empiris audit professionalism berpengaruh terhadap keefektifan1 audit internal. Penelitian ini memperkaya penelitian yang sudah ada terkait keefektifan audit internal dan penekanan pentingnya sistem pengendalian intern di pemerintah daerah.

This study examined the effectiveness of internal control system, management support, and audit professionalism on internal audit effectiveness of local government. The sample consists of 39 regional inspectorates of six provinces in Indonesia. By using multiple regressions, this study found that internal control system and management support has positive impact on the effectiveness of the internal audit. However, there is no support for the audit professionalism on internal audit effectiveness. This study enriches existing research related to the effectiveness of the internal audit and emphasis the importance of internal control systems in local government.


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Published

2016-01-31

How to Cite

Mahmudah, H., & LS, B. R. (2016). KEEFEKTIFAN AUDIT INTERNAL PEMERINTAH DAERAH. Jurnal Akuntansi, 20(1), 33–51. https://doi.org/10.24912/ja.v20i1.74