Dan Efektifitas Pengendalian Internal Terhadap Kualitas Laporan Audit Internal Studi Kasus Pada PT. Antam (Persero) Tbk

Sudarmadi, . (2015) Dan Efektifitas Pengendalian Internal Terhadap Kualitas Laporan Audit Internal Studi Kasus Pada PT. Antam (Persero) Tbk. Jurnal Ilmiah Akuntansi Universitas Pamulang, 3 (1). pp. 570-580. ISSN 2339-0867

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Abstract

This study used for examine the effect of the integrity of the internal auditors and the effectiveness of internal controls over the quality of the internal audit report. Symptoms that occur in this study is problematic attitude which internal auditors can disrupt the integrity of internal control and reduce an auditor and quality reporting. Operationally research variables elaborated in several indicators. Variable integrity of internal auditors elaborated into 4 (four) indicators are, honesty, courage, wisdom, and sense of responsibility. Effectiveness of internal control variables elaborated in 5 (five) indicators are the control environment, risk assessment, control activities, information and communication and monitoring. The variable quality of the internal report elaborated in 11 (eleven) indicators are experience, understanding the business environment, responsiveness, carry out appropriate audit standards, independent, professional, committed, active audit leaders, doing the work environment, professional ethics and the professional skeptics. The population data is internal auditor PT Antam (Persero) Tbk. Data were obtained through questionnaires distributed to respondents. The variable in this study is the independent variable consisted of the integrity of internal auditors (X1) and the effectiveness of internal control (X2), while the dependent variable is the quality of the internal audit report. Data were analyzed using multiple linear regression analysis. The results showed that the integrity of the internal auditors and the effectiveness of internal control has a significant impact on the quality of the internal auditor's report. Coefficient of determination indicates that together the integrity of internal auditors and the effectiveness of internal control contributes to the variable quality of the internal auditor's report for 88.50%. While the remaining 21.60% is influenced by other factors outside the model. The implication of this research is to motivate internal auditors to enhance integrity in performing their duties and to motivate management to continually improve the effectiveness of internal controls to achieve and maintain the quality of the report is reliable. Key words: integrity, effectiveness, and quality of reporting

Item Type: Article
Subjects: H Social Sciences > HC Economic History and Conditions
Depositing User: Admin Perpustakaan UNPAM
Date Deposited: 21 Dec 2015 11:38
Last Modified: 25 Nov 2016 02:16
URI: http://eprints.unpam.ac.id/id/eprint/944

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