Pengaruh Penilaian Kinerja Auditor dan Penerapan Audit Internal terhadap Sistem Pengendalian Intern pada Kantor Perwakilan BPKP Provinsi Sumatera Barat
Abstract
This purpose of this study is to examine the impact of the performance assessment variables of the auditor’s and implementation of internal audit on the internal control system. The collection of data on the research is using questionnaires distributed to the internal government auditors (at rhe representative office of BPKP West Sumatra Province. 57 questionnaires have been collected. The regression method is used to analyze the data. The results of this research provide evidence that the performance assessment of auditors and the implementation of internal audit has an influence on internal control system.
References
Agussalim, Mangguluang 2016, Statistik Dasar, Ekasakti Press, Padang.
Agussalim, Manguluang 2016, Statistik Lanjutan, Ekasakti Press, Padang.
Al Haryono Jusup. 2014. Auditing ( Pengauditan Berbasis Isa). Yogyakarta : Sekolah
Tinggi Ilmu Manajemen Ypkn
Alvin A. Arens, Mark S. Beasly Dan Randal J. Elder, 2014, Dibahasakan Oleh Herman Wibowo,
Auditing And Assurance Services : An Integrated Approach, 15th, Edition, Penerbit Erlangga.
Eko, Widodo Suparno. 2015. Manajemen Pengembangan Sumber Daya Manusia.Yogyakarta: P ustaka Pelajar.
Ety Meikhaty,Istiyawati Rahayu (2015).Perana Audit Internal Dan Pecegahan Fraud Dalam Menunjang Efektivitas Pengendalian Internal (Studi Kasus Pada Yayasan Internusa Surakarta). STMIK Duta Bangsa Surakarta, APIKES Citra Medika Surakarta.Jurnal Paradigma Vol 13, No 01 Februari-Juli 2015 ISSN : 1693-0827
Faustino Cardoso Gomes, 2013 Manajemen Sumber Daya Manusia. Andi Offset, Jakarta
Fitri Aulia Raslimah, (2017). Pengaruh Penilaian Kinerja Auditor Dan Penerapan Audit Internal Terhadap System Pengendalian Intern Pada PT Haleyora Powerindo, Akuntansi Fakultas Ekonomi, Universitas Eka Sakti Padang.
Fitria. A.(2009).Pengaruh Penilaian Kinerja dan Penerapan Audit Internal terhadap sistem pengendalian Internal.Skripsi.UIN SYarif Hidayatullah Jakarta.
Hery. 2018. Modern Internal Auditing. Jakarta: PT Grasindo
Hiro, Tugiman, 2014. Pandangan Baru Internal Auditing. Kanisius : Yogyakarta.
IBK , Bhayangkara, 2016. Audit Manajemen : Prosedur Dan Implikasi, Jakarta : Salemba Empat.
Imam, Ghozali, 2016. Aplikasi Analisis Multivariete dengan Program SPSS 23. Cetakan VIII. Semarang: Badan Penerbit Universitas Diponogoro.
Kusuma Ningsih. D. (2017). Pengaruh Kinerka auditor terhadap sistem pengendalian internal di PT Kereta Api Indonesia (Persero) di kota Bandung. Skripsi. Fakultas Ekonomi dan Bisnis Unpas Bandung
Messier,William F., Steven M .Glover, Douglas F.Prawit (2014). Jasa Audit Dan Assurance. Edisi 8. Jakarta: Selemba Empat.
P.Simanjuntak Torang (2018). Pengaruh Internal Audit terhadap Efektivitas Pengendalian Intern Persediaan Barang pada PT Swastikalautan Nusapersada Medan. Jurnal Darma Agung Volume XXVI, Nomor 1, April 2018.
Sugiyono. (2017). Metode Penelitian Kuantitatif Kualitatif R&B. Bandung: Aflabeta
Sukrisno Agoes, 2013. Auditing : Petunjuk Praktis Pemeriksaan Akuntan Oleh Akuntansi Publik-Jakarta : Salemba Empat.
Tahidjil B.F.R, Nuryanto (2012). Pengaruh Internal Audit dalam meningkatkan efektivitas pengendalian internal. Skripsi. Telkom University.
Tuanakotta, 2014. Audit Kontemporer. Jakarta : Salemba Empat.
Wardah Nurul(2015). Pengaruh Peran dan kinerja auditor internal terhadap efektivitas pengendalian internal. Skripsi. Fakultas Ekonomi dan Bisnis Universitas Islam Negeri Syarief Hidayatullah Jakarta.
Copyright (c) 2020 Jurnal Kajian Akuntansi dan Auditing
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Please find the rights and licenses in Jurnal Kajian Akuntansi dan Auditing (JKAA). By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.
1. License
The non-commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-NonCommercial 4.0 International License.
2. Author(s)' Warranties
The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3. User/Public Rights
JKAA's spirit is to disseminate articles published are as free as possible. Under the Creative Commons Attribution-NonCommercial 4.0 International License, JKAA permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and JKAA on distributing works in the journal and other media of publications. Unless otherwise stated, the authors are public entities as soon as their articles got published.
4. Copyrights Holder
With the receipt of the article by Editorial Board of the Jurnal Kajian Akutansi dan Auditing (JKAA) and it was decided to be published, then the copyright regarding the article will be diverted to Jurnal Kajian Akutansi dan Auditing (JKAA).
Jurnal Kajian Akutansi dan Auditing (JKAA) hold the copyright regarding all the published articles and has the right to multiply and distribute the article under
