Gamayuni, Rindu Rika (2016) Dukungan Manajemen Sebagai Variabel Moderating Bagi Efektivitas Fungsi Audit Internal Pada Pemerintah Daerah. Jurnal Akuntansi dan Keuangan, 21 (1). pp. 63-75. ISSN 1410-1831

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Abstract

The purpose of this study is to empirically study: (1) The effect of internal auditor competence on effectivity of internal audit function; (2) The effect of internal auditor objectivity on effectivity of internal audit function. This research uses survey method with description verification approach and type of causal research, conducted on 42 Inspectorat Local Government in Java Island as the unit of analysis, while the unit of observation is a Team Audit such as, Inspector, Inspector of area, audit team leader and members of audit team. The type of data is primary data collected by a questionnaire research instruments. The result of this study using multiple regression analysis finds that: (1) the internal auditor competence affect the effectivity of internal audit function; (2) the internal auditor objectivity affect the effectivity of internal audit function;

Item Type:	Article
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User:	rindu rika
Date Deposited:	27 Feb 2017 01:22
Last Modified:	13 Jul 2017 01:45
URI:	http://repository.lppm.unila.ac.id/id/eprint/1444

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