Determinan Kualitas Hasil Pemeriksaan Auditor Internal Pemerintah Daerah
<p><em>This</em><em> study </em><em>aims to examine</em><em> and find the empirical evidence the effects of </em><em>Competence, Independense, Obedience Pressure and Internal control System on the quality of the examination results of the i...
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| Format: | Article |
| Language: | English |
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Universitas Muhammadiyah Yogyakarta
2017-07-01
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| Series: | Journal of Accounting and Investment |
| Subjects: | |
| Online Access: | https://journal.umy.ac.id/index.php/ai/article/view/2562 |
| _version_ | 1818268078044086272 |
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| author | Ihsan Hadi Lilik Handajani Alamsyah Alamsyah |
| author_facet | Ihsan Hadi Lilik Handajani Alamsyah Alamsyah |
| author_sort | Ihsan Hadi |
| collection | DOAJ |
| description | <p><em>This</em><em> study </em><em>aims to examine</em><em> and find the empirical evidence the effects of </em><em>Competence, Independense, Obedience Pressure and Internal control System on the quality of the examination results of the internal auditor</em><em>. </em><em>Samples were either internal auditor Functional Auditor (JFA) and </em><em>Control Officers (P2UPD)</em><em> at</em><em> Inspectorate province, district/city on the Lombok Island in </em><em>Nusa Tenggara Barat Province</em><em>. Sampling technique used is Purposive sampling so that the sample is 141 internal auditors and analysis method used is Structural Equation Modeling (SEM) by using analytical tools Partial Least Square (PLS)</em>.<em> The results showed that the Competence and internal control system significant positive effect quality of the examination results of the internal auditor. The study also found obedience pressure can influence the role of the examination results but with a negative direction. While the independence does not affect the examination results. The implication of this research is to give opportunity to the APIP on the Lombok island to give more attention to the factors that can improve the quality of the examination results as to how to resolve the obedience pressure, keep use Internal control system, enhance the competence of the internal auditor</em>.</p> |
| first_indexed | 2024-12-12T20:32:46Z |
| format | Article |
| id | doaj.art-b0b8ad18cbd54e9ba5c58e621891688f |
| institution | Directory Open Access Journal |
| issn | 2622-3899 2622-6413 |
| language | English |
| last_indexed | 2024-12-12T20:32:46Z |
| publishDate | 2017-07-01 |
| publisher | Universitas Muhammadiyah Yogyakarta |
| record_format | Article |
| series | Journal of Accounting and Investment |
| spelling | doaj.art-b0b8ad18cbd54e9ba5c58e621891688f2022-12-22T00:12:59ZengUniversitas Muhammadiyah YogyakartaJournal of Accounting and Investment2622-38992622-64132017-07-0118218319710.18196/jai.1802822170Determinan Kualitas Hasil Pemeriksaan Auditor Internal Pemerintah DaerahIhsan Hadi0Lilik Handajani1Alamsyah Alamsyah2Inspektorat, Kabupaten Lombok Timur; Program Magister Akuntansi Universitas Mataram, NTBProgram Magister Akuntansi Universitas Mataram, NTBProgram Magister Akuntansi Universitas Mataram, NTB<p><em>This</em><em> study </em><em>aims to examine</em><em> and find the empirical evidence the effects of </em><em>Competence, Independense, Obedience Pressure and Internal control System on the quality of the examination results of the internal auditor</em><em>. </em><em>Samples were either internal auditor Functional Auditor (JFA) and </em><em>Control Officers (P2UPD)</em><em> at</em><em> Inspectorate province, district/city on the Lombok Island in </em><em>Nusa Tenggara Barat Province</em><em>. Sampling technique used is Purposive sampling so that the sample is 141 internal auditors and analysis method used is Structural Equation Modeling (SEM) by using analytical tools Partial Least Square (PLS)</em>.<em> The results showed that the Competence and internal control system significant positive effect quality of the examination results of the internal auditor. The study also found obedience pressure can influence the role of the examination results but with a negative direction. While the independence does not affect the examination results. The implication of this research is to give opportunity to the APIP on the Lombok island to give more attention to the factors that can improve the quality of the examination results as to how to resolve the obedience pressure, keep use Internal control system, enhance the competence of the internal auditor</em>.</p>https://journal.umy.ac.id/index.php/ai/article/view/2562competenceindependenceobedience pressureinternal control systemquality of the examination results |
| spellingShingle | Ihsan Hadi Lilik Handajani Alamsyah Alamsyah Determinan Kualitas Hasil Pemeriksaan Auditor Internal Pemerintah Daerah Journal of Accounting and Investment competence independence obedience pressure internal control system quality of the examination results |
| title | Determinan Kualitas Hasil Pemeriksaan Auditor Internal Pemerintah Daerah |
| title_full | Determinan Kualitas Hasil Pemeriksaan Auditor Internal Pemerintah Daerah |
| title_fullStr | Determinan Kualitas Hasil Pemeriksaan Auditor Internal Pemerintah Daerah |
| title_full_unstemmed | Determinan Kualitas Hasil Pemeriksaan Auditor Internal Pemerintah Daerah |
| title_short | Determinan Kualitas Hasil Pemeriksaan Auditor Internal Pemerintah Daerah |
| title_sort | determinan kualitas hasil pemeriksaan auditor internal pemerintah daerah |
| topic | competence independence obedience pressure internal control system quality of the examination results |
| url | https://journal.umy.ac.id/index.php/ai/article/view/2562 |
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