PENGARUH PERAN AUDITOR INTERNAL TERHADAP EFEKTIVITAS PENGENDALIAN INTERNAL PADA BANK PERKREDITAN RAKYAT SYARIAH DI JAWA BARAT

Dewi, Synthia (2014) PENGARUH PERAN AUDITOR INTERNAL TERHADAP EFEKTIVITAS PENGENDALIAN INTERNAL PADA BANK PERKREDITAN RAKYAT SYARIAH DI JAWA BARAT. S1 thesis, Universitas Pendidikan Indonesia.

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Official URL: http://repository.upi.edu/

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh peran auditor internal terhadap efektivitas pengendalian internal pada Bank Perkreditan Rakyat Syariah di Jawa Barat. Penelitian ini termasuk ke dalam penelitian asosiatif. Teknik sampling yang digunakan adalah sampling jenuh dengan jumlah sampel sebanyak 11 auditor internal BPRS. Data yang digunakan data primer yang dikumpulkan dari hasil kuesioner. Perhitungan statistik yang digunakan untuk menguji hipotesis penelitian adalah dengan perhitungan korelasi Product Moment, koefisien determinasi dan uji t. Pengujian dalam penelitian ini menggunakan SPSS versi 20 for windows. Hasil pengujian korelasi Product Moment menunjukkan bahwa peran auditor berpengaruh secara positif terhadap efektivitas pengendalian internal sebesar 0,873. Hasil pengujian untuk mengetahui besaran pengaruh dengan menggunakan koefisien determinasi peran auditor terhadap efektivitas pengendalian internal sebesar 76,3%. Selain itu hasil pengujian signifikan (uji t) dengan nilai 5,377 yang menunjukkan bahwa peran auditor internal berpengaruh signifikan terhadap efektivitas pengendalian internal. This research aim to knowing how internal auditor influence to internal control effectivity at Islamic Rural Bank in West Java. This research include in associative research. The sampling method that used in this research was saturated sample with a total of 11internal auditor from Islamic Rural Bank. The data was primary data taken from questionnaire result. The statistic calculation that used to examine the hypothesis was product moment correlation, normality test, determination coefficient, and t-test. The analysis using SPSS V 20.0 The result of product moment correlationindicated that internal auditor influenced positively to internal control effectivityat value of 0,837. The result showed of determination coefficient showed that auditor influenced to internal control effectivity in scale of 76,3%. Furthermore, the result of significance test (t-test) with value of 5,377 showed that internal auditorinfluenced significanly to internal control effectivity.

Item Type: Skripsi,Tesis,Disertasi (S1)
Additional Information: No. Panggil : S PEA DEW p-2014
Uncontrolled Keywords: peran auditor internal, efektivitas, pengendalian internal
Subjects: L Education > L Education (General)
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User: DAM STAF Editor
Date Deposited: 02 Feb 2015 06:11
Last Modified: 02 Feb 2015 06:11
URI: http://repository.upi.edu/id/eprint/12571

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