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Pengaruh Komite Audit Terhadap Pengendalian Iinternal Perusahaan Pada PT. Dirgantara Indonesia (Persero)

Jurnal Riset Akuntansi, Vol.1, No.1, Oktober 2009
Journal from JBPTUNIKOMPP / 2013-12-06 14:56:21
By : Wati Aris Astuti, Perpustakaan UNIKOM (watiarisastuti@yahoo.com)
Created : 2013-12-05, with 1 files

Keyword : PENGARUH KOMITE AUDIT TERHADAP PENGENDAAN INTERNAL PERUSAHAAN PADA PT. DIRGANTARA IDONESIA (PERSERO)

This research is held on PT. Dirgantara Indonesia. The observational object in this research is audit committee and company internal auditor. The condition of audit committee and company ionternal control of PT Dirgantara Indonesia is on good category. The reason of this observational is to know the influence of audit committee to copany internl control of PT Dirgantara Indonesia. The method is used in this research is descriptive method and quantitative method. The analyze unit in this observational is audit committee meber, Member of Internal-auditor (SPI), and chairman of PT Dirgantara Indonesia that total 33 persons as population was made by sample by use of census tech. Data collecting tech in this observational is observation tech, questioner, interview, and searching (in internet). The statistic test that used in this research is correlation of spearman’s rank, meanwhile hypothesis testing is used by t test. Statistical and also hypothesis testing examination used SPSS 12.0 for windows application. The result of research we can know that : audit committee perform was ood, and company internal control even was good. Thec onnection among audit committee to company internal control is herculean and the influence of audit committee to company internal control is 64.32%. the rest of it which is as bag 35.68% regarded by other factors as quality of internal auditor services and operate styled of management.

Description Alternative :

This research is held on PT. Dirgantara Indonesia. The observational object in this research is audit committee and company internal auditor. The condition of audit committee and company ionternal control of PT Dirgantara Indonesia is on good category. The reason of this observational is to know the influence of audit committee to copany internl control of PT Dirgantara Indonesia. The method is used in this research is descriptive method and quantitative method. The analyze unit in this observational is audit committee meber, Member of Internal-auditor (SPI), and chairman of PT Dirgantara Indonesia that total 33 persons as population was made by sample by use of census tech. Data collecting tech in this observational is observation tech, questioner, interview, and searching (in internet). The statistic test that used in this research is correlation of spearman’s rank, meanwhile hypothesis testing is used by t test. Statistical and also hypothesis testing examination used SPSS 12.0 for windows application. The result of research we can know that : audit committee perform was ood, and company internal control even was good. Thec onnection among audit committee to company internal control is herculean and the influence of audit committee to company internal control is 64.32%. the rest of it which is as bag 35.68% regarded by other factors as quality of internal auditor services and operate styled of management.

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