PENGARUH PROFESIONALITAS APARAT PENGAWASAN FUNGSIONAL INTERN TERHADAP PELAKSANAAN AUDIT INTERNAL PEMERINTAHAN DAN IMPLIKASINYA KEPADA AKUNTABILITAS KEUANGAN
(Studi Pada Inspektorat Provinsi Aceh)
NISRINA
Primary Author
mixed material
bibliography
Banda Aceh
Fakultas Ekonomi
2013
id
Indonesia
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.
INTERNAL AUDITING
AUDITORS-PROFESSIONAL
657.092
ELECTRONIC THESES AND DISSERTATION Universitas Syiah Kuala
1251
2013-09-16 10:31:55
2015-08-26 15:19:34
machine generated