PENGARUH PROFESIONALITAS APARAT PENGAWASAN FUNGSIONAL INTERN TERHADAP PELAKSANAAN AUDIT INTERNAL PEMERINTAHAN DAN IMPLIKASINYA KEPADA AKUNTABILITAS KEUANGAN (Studi Pada Inspektorat Provinsi Aceh) | ELECTRONIC THESES AND DISSERTATION

Electronic Theses and Dissertation

Universitas Syiah Kuala

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PENGARUH PROFESIONALITAS APARAT PENGAWASAN FUNGSIONAL INTERN TERHADAP PELAKSANAAN AUDIT INTERNAL PEMERINTAHAN DAN IMPLIKASINYA KEPADA AKUNTABILITAS KEUANGAN (Studi Pada Inspektorat Provinsi Aceh)


Pengarang

NISRINA - Personal Name;

Dosen Pembimbing



Nomor Pokok Mahasiswa

0701103010006

Fakultas & Prodi

Fakultas Ekonomi dan Bisnis / Akuntansi (S1) / PDDIKTI : 62201

Penerbit

Banda Aceh : Fakultas Ekonomi., 2013

Bahasa

Indonesia

No Classification

657.092

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ABSTRACT

The purpose of this study was to examine the influence of professionalism internal functional supervisory bodies on the implementation of internal audit and governance implications for financial accountability in Aceh Inspectorate. The population in this study is that of the auditor Aceh Inspectorate. By using population census because all study participants.
The data used in this study is primary data. The data was collected by distributing questionnaires to the auditor in Aceh Inspectorate. Based on these criteria derived target population by 31 respondents.
Hypothesis testing is conducted using a standardized multiple regression analysis (path analysis). Results of this study indicate that (1) the professionalism of internal functional supervisory bodies positive effect on governmental audits (2) professionalism functional supervisory bodies and the implementation of internal audit simultaneous positive effect on financial accountability (3) professionalism functional supervisory bodies partially internal positive effect on financial accountability (4) implementation of government audit partial positive effect on financial accountability.

Keywords: Professionalism, internal audit governance, and financial accountability.

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