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Pengaruh kualitas audit internal terhadap efektivitas sistem pengendalian internal satuan kerja perangkat daerah di lingkungan pemerintah Kabupaten Lumajang

Dityatama; (Lembaga pengembangan administrasi STIALAN Bandung, 2012)

 Abstrak

The internal control system (ICS) in the local government of Lumajang (IAQ) that held was not effective. We guess that the problem because of internal audit quality (IAQ)that held was poor. The purpose of this research waas to asses the influence of internal audit quality (IAQ) to the auditee's internal control system (ICS) effectivity. Based on a questionnaire survey of an 22 inspektorat's auditor teams of lumajang regency, data are analysed using a component based structural equation model (CBSEM) with smart - PLS program. The result showed that: there was a significant positive influence of internal audit quality (IAQ) to the effectiveness of auditee's internal contrl system (ICS). These results suggest that to improve the effectiveness of auditee's ICS, can conduct through improve the IAQ with increasing the skills and personal qualities of internal auditor, the effectiveness of the audit process, and the reliability and usefulness of internal audit reporting.

 Metadata

No. Panggil : JIA 9 : 1 (2012)
Entri utama-Nama orang :
Subjek :
Penerbitan : Bandung: Lembaga pengembangan administrasi STIALAN Bandung, 2012
Sumber Pengatalogan : LibUI ind rda
ISSN : 18298974
Majalah/Jurnal : Jurnal Ilmiah Administrasi 9 (1) April 2012. Hal.25 - 33
Volume : vol.ix no.1 th (2012). Hal.: 25- 33
Tipe Konten : teks
Tipe Media : unmediated
Tipe Carrier : volume (rdacarier)
Akses Elektronik :
Institusi Pemilik : Universitas Indonesia
Lokasi : Perpustakaan Universitas Indonesia Lantai 4 , R.Koleksi Jurnal
  • Ketersediaan
  • Ulasan
No. Panggil No. Barkod Ketersediaan
JIA 9 : 1 (2012) 03-19-776776984 TERSEDIA
Ulasan:
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