ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS HASIL AUDIT INTERNAL (Studi Persepsi Aparat Intern Pemerintah Kota Surakarta dan Kabupaten Boyolali)
ABSTRACT: This research aim to
analyze the influence of independency, objectivity, knowledge, job experience,
integrity, and ethics audit of internal audit quality.
The population of this research is
the internal control of goverment officer on the Inspectorate of the city in
Surakarta and Boyolali. The research data collection using questionnaire.
Sampling using sensus method and number of samples of 51 respondents. The data
analysis technique in this research using multiple regression analysis.
The results showed that the objectivity, job experience, integrity, and
ethics audit have a significant impact on internal audit quality, while the
independency and knowledge do not have a significant impact on internal audit
quality. Value of the coefficient of determination indicates the independency,
objectivity, knowledge, job experience, integrity, and ethics audit that
together affect to internal audit quality of 85% while the remaining 15% are
influenced by other outside factor model.
Keywords: independency, objectivity,
knowledge, job experience, integrity, ethics audit and internal audit quality
Penulis: Annisa Parasayu,
Abdul Rohman
Kode Jurnal: jpakuntansidd141105
