PENGARUH KOMPETENSI AUDITOR INTERNAL DAN KOMPETENSI KOMITE AUDIT TERHADAP RELIABILITAS LAPORAN KEUANGAN (Studi Pada BUMN di Provinsi Sumatera Barat)

Kurniawati, Dita (2014) PENGARUH KOMPETENSI AUDITOR INTERNAL DAN KOMPETENSI KOMITE AUDIT TERHADAP RELIABILITAS LAPORAN KEUANGAN (Studi Pada BUMN di Provinsi Sumatera Barat). S1 thesis, Universitas Sultan Ageng Tirtayasa.

Text
PENGARUH KOMPETENSI AUDITOR INTERNAL DAN KOMPETENSI KOMITE AUDIT TERHADAP RELIABILITAS LAPORAN K2.PDF - Published Version
Restricted to Registered users only until 2014.
Download (2MB)

Official URL: https://feb.untirta.ac.id

Abstract

This study aims to analyze the influence of the involvement of internal auditors and the audit committee of the reliability of the financial statements. This research was conducted in Padang. Respondents in this study were all internal auditors, audit committees, as well as functional accounting work in state-owned companies. Determination of the samples was done by using purposive sampling. Questionnaires were distributed numbered 120 but only 88 questionnaires were returned and 76 questionnaires that can be processed. To test the hypothesis used multiple regression analysis calculations performed using the SPSS program. The results showed that the internal auditors and the audit committee significant effect on the reliability of the financial statements.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	Yazid, Helmi	197012182002121001
Thesis advisor	Yuvisa Ibrani, Ewing	198005012008121002

Additional Information:

Penelitian ini bertujuan untuk menganalisis pengaruh keterlibatan auditor internal dan komite audit terhadap reliabilitas laporan keuangan. Penelitian ini dilakukan di Padang. Responden dalam penelitian ini adalah seluruh auditor internal, komite audit, serta fungsional akuntansi yang bekerja di perusahaan BUMN. Penentuan sampel dilakukan dengan menggunakan purposive sampling. Kuisioner yang disebarkan berjumlah 120 tetapi hanya 88 kuisioner yang kembali dan 76 kuisioner yang dapat diolah. Untuk pengujian hipotesis digunakan analisis regresi berganda yang perhitungannya dilakukan dengan menggunakan program SPSS. Hasil penelitian menunjukkan bahwa auditor internal dan komite audit berpengaruh signifikan terhadap reliabilitas laporan keuangan.

Uncontrolled Keywords:

Keywords: Internal Auditor, Audit Committee, Reliability of Financial Statements. Kata kunci: Auditor Internal, Komite Audit, Reliabilitas Laporan Keuangan.

Subjects:

H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting

Divisions:

05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi

Depositing User:

Perpustakaan Pusat

Date Deposited:

25 Apr 2022 12:46

Last Modified:

25 Apr 2022 12:46

URI:

http://eprints.untirta.ac.id/id/eprint/13749