| dc.contributor.advisor | RUDY SURYANTO | |
| dc.contributor.author | SANTOSO, BERNANDA WIDYA | |
| dc.date.accessioned | 2017-01-10T02:10:30Z | |
| dc.date.available | 2017-01-10T02:10:30Z | |
| dc.date.issued | 2016-12-23 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/7970 | |
| dc.description | Melihat pemerintahan Indonesia yang masih banyak tersandung kasus KKN, stakeholder pemerintah daerah, dalam hal ini masyarakat, tentunya mempunyai harapan besar kepada pemerintah daerah untuk bekerja dengan baik. Masyarakat ingin terciptanya suatu pemerintahan yang bersih dan bebas KKN. Karena masyarakat memang tidak bisa mengawasi langsung kinerja pemerintah daerah, maka disini inspektorat yang berperan sebagai wakil masyarakat untuk mengawasi kinerjanya.
Penelitian ini bertujuan untuk menganalisis dan membuktikan bukti empiris pengaruh hubungan antara auditor internal dan eksternal, dukungan manajemen, persepsi auditee, pengalaman auditor, dan pengukuran kinerja terhadap efektivitas audit internal. Sampel yang digunakan sebanyak 74 responden yang terbagi menjadi 45 pegawai inspektorat dan 29 pegawai dinas di Kabupaten dan Kota Magelang. Alat analisis yang digunakan adalah analisis regresi linear berganda, setelah sebelumnya dilakukan pengujian kualitas instrumen, dan pengujian asumsi klasik.
Berdasarkan hasil penelitian dapat disimpulkan bahwa hubungan antara auditor internal dan eksternal serta pengukuran kinerja berpengaruh positif signifikan terhadap efektivitas audit internal. Sedangkan dukungan manajemen, persepsi auditee, dan pengalaman auditor tidak berpengaruh terhadap efektivitas audit internal. | en_US |
| dc.description.abstract | Seeing the Indonesian government are still many cases of corruption, local government stakeholders, in this case is people society, certainly have great expectations for local governments to work well. The public wants a government that is clean and free of corruption. Because people can not directly supervise the performance of the local government, so here inspectorate whose role as community representatives to oversee the performance.
This study aimed to analyze and prove the empirical evidence of the influence of the relationship between internal and external auditors, management support, perception auditee, auditor's experience, and performance measurement of the effectiveness of internal audit. The sample used by 74 respondents were divided into 45 employees and 29 employees inspectorate offices in the county and city of Magelang. The analytical tool used is multiple linear regression analysis, after previously conducted quality testing instruments, and classical assumption test.
Based on the results of this study concluded that the relationship between internal and external auditors as well as performance measurement significant positive effect on the effectiveness of internal audit. While the support of management, perception and experience auditee auditor does not affect the effectiveness of the internal audit. | en_US |
| dc.publisher | FE UMY | en_US |
| dc.subject | Effectiveness of Internal Audit, Relationship Between Internal and External Auditor, Management Support, Perception auditees, the Auditor Experience and Performance Measurement. Efektivitas Audit Internal, Hubungan Antara Auditor Internal dan Eksternal, Dukungan Manajemen, Persepsi Auditee, Pengalaman Auditor, dan Pengukuran Kinerja | en_US |
| dc.title | FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP EFEKTIVITAS AUDIT INTERNAL (Studi Empiris Pada Inspektorat dan SKPD di Kota dan Kabupaten Magelang) | en_US |
| dc.type | Thesis
SKR
521 | en_US |
