PENGARUH KECAKAPAN PROFESIONAL, INDEPENDENSI DAN LAMA BEKERJA TERHADAP HASIL PEMERIKSAAN AUDITOR INTERNAL PADA INSPEKTORAT KABUPATEN/KOTA DI PROVINSI SULAWESI UTARA
Abstract: In the area of
financial management supervision entrusted by the Government Internal
Supervisory Apparatus (APIP) as an internal auditor internal auditor eventually
require attention to the quality of the examination done. Many factors affect
the quality of audit reports become among other professional qualifications,
independence and work experience. Professional qualifications and independence
of the auditor is seen with regard to both th equality audit process and the
audit results. Experienced auditors have advantages, including in terms of
detecting errors, faults accurately understand, and look for the cause of the
error.
The purpose of this study was to determine the effect of professional
competence, independence, and long working against the results of an internal
auditor a the District / City in the province of North Sulawesi.
Data collection methods used by the survey with a questionnaire
containing a list of questions that are answered by the respondents selected
that the internal auditor inspectorate. Data analysis techniques to test the
hypothesis done using simple linear regression analysis and multiple linear regression
were processed through SPSS ver 18.0.
Based on the research results simultaneously (F test) showed that
professionals kills variable (X1), Independence (X2), and longer working (X3)
significantly affects the results of the internal auditor in thei nspectorate
districts / citiesin North Sulawesi. As for theresults of research partially (t
test) showed that the professional competence and independence of the variables
significantly influence the results of the internal auditor in the inspectorate
districts / cities in North Sulawesi, while for the old variable work does not
affect the results of the auditor on the inspectorate district / city in North
Sulawesi Province.
Penulis: Sandi Hasudungan
Pasaribu, Jenny Morasa, Steven Tangkuman
Kode Jurnal: jpakuntansidd150803
