PENGARUH AUDITOR INTERNAL TERHADAP KUALITAS PELAPORAN KEUANGAN PADA BANK PERKREDITAN RAKYAT DI JAWA TENGAH
Abstract: The purpose of this
study is to examine the influence of Internal Auditor on financial reporting
quality. Financial reporting is important part as considered thing for their
decision maker. Thus, financial reporting quality needs to be overseen because
of that influence on stakeholders decision. Nowadays, internal audit role is
beamed as one of important role to improve financial reporting quality.
This study uses primary data with questionnaires sent to internal audit
directors of public credit bank in some city in Central Java. Sampling method
that used is convenient sampling. Samples are choosen based on the easiness to
control the questionnaires. This study uses 96 samples of Bank of Public Credit
and there are 49 questionnaires which is returned. Because there are 3
outliers, the data that can be processed is 46. Statistic tool that used in
this study is logistic regression. Before using logistic regression,
questionnaires are tested by the validity and reliability testing.
The result of this study indicate that internal auditor influences the
financial reporting quality. Coordination and coorperation between internal
auditor and eksternal auditor have positive influence on improvement of
financial reporting quality. The greater involvement of internal auditor in
overseeing financial reporting reliability will improve financial reporting
quality.
Keywords: Internal auditor,
internal auditor function, Bank of Public Credit, Financial reporting quality
Penulis: Shabrina Rahutami Nur
Amalia, Herry Laksito
Kode Jurnal: jpakuntansidd141032
