PENGARUH KOMPETENSI DAN DUE PROFESSIONAL CARE TERHADAP EFEKTIVITAS FUNGSI AUDIT INTERNAL: Studi Pada Inspektorat Daerah Se-Bandung Raya

Jessica Fadhila Ramadhona, - (2023) PENGARUH KOMPETENSI DAN DUE PROFESSIONAL CARE TERHADAP EFEKTIVITAS FUNGSI AUDIT INTERNAL: Studi Pada Inspektorat Daerah Se-Bandung Raya. S1 thesis, Universitas Pendidikan Indonesia.

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi dan due
professional care terhadap efektivitas fungsi audit internal pada Inspektorat daerah
se-bandung raya dengan menggunakan analisis regresi berganda. Populasi dalam
penelitian ini adalah seluruh auditor internal yang bekerja di Inspektorat daerah
Kota Bandung, Kabupaten Bandung, Kabupaten Bandung Barat, dan Kota Cimahi.
Pengambilan sampel dilakukan dengan menggunakan sampel total sejumlah 103
responden. Data dalam penelitian menggunakan data primer dengan kuesioner.
Pengujian hipotesis dilakukan dengan menggunakan SPSS versi 26. Hasil
pengujian hipotesis menunjukkan bahwa 1) kompetensi berpengaruh positif
terhadap efektivitas fungsi audit internal; 2) due professional care berpengaruh
positif terhadap efektivitas fungsi audit internal; dan 3) kompetensi dan due
professional care berpengaruh positif terhadap efektivitas fungsi audit internal.

Kata kunci: Due Professional Care, Efektivitas Fungsi Audit Internal,
Kompetensi

This study aims to determine the effect of competence and due professional care on
the effectiveness of the internal audit function at the Bandung Raya regional
inspectorate by using multiple regression analysis. The population in this study
were all internal auditors working in the Regional Inspectorate for Bandung City,
Bandung Regency, West Bandung Regency and Cimahi City. Sampling was carried
out using a total sample of 103 respondents. The data in the study used primary
data with a questionnaire. Hypothesis testing was carried out using SPSS version
26. The results of hypothesis testing show that 1) competence has a positive effect
on the effectiveness of the internal audit function; 2) due professional care has a
positive effect on the effectiveness of the internal audit function; and 3) competence
and due professional care have a positive effect on the effectiveness of the internal
audit function.

Keywords: Competence, Due Professional Care, Internal Audit Function
Effectivenes

	Text S_PEA_1905644_Title.pdf Download (3MB)
	Text S_PEA_1905644_Chapter1.pdf Download (850kB)
	Text S_PEA_1905644_Chapter2.pdf Restricted to Staf Perpustakaan Download (987kB)
	Text S_PEA_1905644_Chapter3.pdf Download (775kB)
	Text S_PEA_1905644_Chapter4.pdf Restricted to Staf Perpustakaan Download (1MB)
	Text S_PEA_1905644_Chapter5.pdf Download (695kB)
	Text S_PEA_1905644_Appendix.pdf Restricted to Staf Perpustakaan Download (2MB)

Item Type:	Thesis (S1)
Additional Information:	Link Google Scholar: https://scholar.google.com/citations?view_op=list_works&hl=en&authuser=2&user=ZVbpFSEAAAAJ ID SINTA Dosen Pembimbing: Agus Widarsono : 5993330
Uncontrolled Keywords:	Due Professional Care, Efektivitas Fungsi Audit Internal, Kompetensi
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance
Divisions:	Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User:	Jessica Fadhila Ramadhona
Date Deposited:	21 Jul 2023 02:14
Last Modified:	21 Jul 2023 02:14
URI:	http://repository.upi.edu/id/eprint/94074

Actions (login required)

View Item