Path: Top > S1-Final_Project > Fakultas_Ekonomi_Bisnis > Akuntansi > 2010

Analisis Auditor Internal Pengaruhnya Terhadap Kualitas Pelaksanaan Audit Internal (Kasus pada Auditor Internal Bersertifikasi Qualified Internal Auditor (QIA) dengan Auditor Internal yang Tidak Bersertifikasi QIA Pada PT. INTI dan PT. PINDAD Bandung)

Analysis of Internal Auditors Its Influence on The Quality Implementation of Internal Audit (Case on Internal Auditors Certified Qualified Internal Auditors (QIA) with Internal Auditor Not Certified QIA At PT. INTI and PT. PINDAD Bandung)

2010
Undergraduate Theses from JBPTUNIKOMPP / 2015-09-10 08:25:35
By : Anisa Khaeruni NIM.21106023 , Perpustakaan UNIKOM
Created : 2010-08-16, with 17 files

Keyword : Audit, auditor internal, kualitas pelaksanaan audit internal.
Url : http://alumni.unikom.ac.id

Penelitian ini dilaksanakan pada PT. INTI (persero) dan PT.PINDAD (persero) Bandung. Tujuan dari penelitian ini adalah untuk mengetahui perbedaan Auditor Internal bersertifikasi Qualified Internal Auditor (QIA) dan Auditor Internal yang belum bersertifikasi Qualified Internal Auditor (QIA) pada PT. INTI (persero) Bandung dan PT. PINDAD (persero) Bandung, untuk mengetahui perbedaan Kualitas Auditor Internal Bersertifikasi Qualified Internal Auditor (QIA) dengan Auditor Internal Tidak Bersertifikasi Qualified Internal Auditor (QIA) pada PT. INTI (persero) Bandung dan PT. PINDAD (persero) Bandung, untuk mengetahui pengaruh Auditor Internal Terhadap Kualitas Pelaksanaan Audit Internal pada PT. INTI (persero) Bandung dan PT. PINDAD (persero) Bandung.


Metode yang digunakan dalam penelitian ini adalah metode analisis kualitatif dan metode analisis kuantitatif. Untuk mengetahui pengaruh keberadaan auditor internal terhadap kualitas pelaksanaan audit internal,digunakan pengujian statistik. Pengujian statistik yang digunakan adalah penggunaan regresi linier sederhana, koefisisen korelasi pearson product moment, koefisien determinasi, uji hipotesis dan juga menggunakan aplikasi SPSS 15.0 for windows untuk memperkuat perhitungan secara manual.


Dari hasil penelitian dapat didapat besarnya tingkat keeratan hubungan (korelasi) yang kuat diperoleh yaitu sebesar 0,738 maka hubungan ini menurut aturan kriteria dari Jonathan Sarwono termasuk hubungan yang kuat dan besarnya pengaruh variabel independent (auditor internal) terhadap variabel dependent (kualitas pelaksanaan audit internal) adalah sebesar 54,5%, artinya kualitas pelaksanaan audit internal dipengaruhi oleh keberadaan auditor internal, sedangkan sisanya sebesar 45,5% dipengaruhi oleh faktor lain diluar pengaruh auditor internal seperti pengendalian intern, penilaian internal, proses governance, dan pertimbangan perencanaan.

Description Alternative :

This research was conducted at PT. INTI (Persero) and PT.PINDAD (Persero) Bandung. The purpose of this study was to determine differences certified Qualified Internal Auditor Internal Auditor (QIA) and the Internal Auditor that has not been certified Qualified Internal Auditors (QIA) in PT. INTI (Persero) Bandung and PT. PINDAD (Persero) Bandung, for knowing the difference Quality Certified Internal Auditors Qualified Internal Auditors (QIA) and Certified Internal Auditors Not Qualified Internal Auditors (QIA) in PT. INTI (Persero) Bandung and PT. PINDAD (Persero) Bandung, to know the effect on the Quality of Implementation of the Internal Auditor Internal Audit at. INTI (Persero) Bandung and PT. PINDAD (Persero) Bandung.


The method used in this research is a method of qualitative analysis and quantitative methods. To determine the effect of the existence of the internal auditors of the quality of internal audit, use of statistical tests. The test statistic used is the use of simple linear regression, Pearson product moment correlation koefisisen, determination coefficient, hypothesis test and also using SPSS 15.0 for Windows applications to strengthen calculation manually.


Research results can be obtained from the level of closeness of relationship (correlation) is strong obtained that is equal to 0.738 then this relationship according to the rules of Jonathan Sarwono criteria including a strong relationship and the influence of independent variables (internal auditors) on dependent variables (quality of internal audit) is amounted to 54.5%, meaning that the internal audit quality is affected by the presence of internal auditors, while the remaining 45.5% is influenced by other factors beyond the influence of the internal auditor as internal control, internal assessment, governance process, and planning considerations.

Copyrights : Copyright � 2001 by Digital library - Perpustakaan Pusat Unikom . Verbatim copying and distribution of this entire article is permitted by author in any medium, provided this notice is preserved.

Give Comment ?#(0) | Bookmark

PropertyValue
Publisher IDJBPTUNIKOMPP
OrganizationP
Contact Namedyah@unikom.ac.id
AddressJl. Dipati Ukur No.116 Lt.7
CityBandung
RegionWest Java
CountryIndonesia
Phone022-2533825 ext.112
Fax022-2533754
Administrator E-mailperpus@unikom.ac.id
CKO E-mailperpus@unikom.ac.id