PENGARUH EFEKTIVITAS FUNGSI AUDIT INTERNAL TERHADAP PENGUNGKAPAN KELEMAHAN PENGENDALIAN INTERNAL
| Autor: | Rizal Alfian, Rozmita Dewi Yuniarti Rozali |
|---|---|
| Jazyk: | angličtina |
| Rok vydání: | 2014 |
| Předmět: |
education.field_of_study
business.industry Population Walk-through test Accounting Sample (statistics) lcsh:HF5601-5689 Research purpose Spearman's rank correlation coefficient lcsh:Accounting. Bookkeeping Internal audit lcsh:Finance lcsh:HG1-9999 Correlation analysis Medicine business education Effectiveness of The Internal Audit Function Disclosure Weakness Internal Control Research method |
| Zdroj: | Jurnal Riset Akuntansi dan Keuangan; Vol 2, No 2 (2014): Jurnal Riset Akuntansi dan Keuangan. Agustus 2014; 326-337 Jurnal Riset Akuntansi dan Keuangan, Vol 2, Iss 2, Pp 326-337 (2014) |
| ISSN: | 2338-1507 2541-061X |
| DOI: | 10.17509/jrak.v2i2 |
| Popis: | This research purpose to know how influence the effectiveness of the internal audit function on the disclosure weaknesses control in BUMN headoffice in Bandung. The research method used is associative method. T he population this research are internal auditors who are in all BUMN headoffice in Bandung , whereas for sampling using sample iteration . T his research using primary data wich collected from questionnaires . This research using a simple statictical correlation Spearman Rank in analyzing the data . Based on the calculation of correlation analysis with the help of software SPSS 20.0 for Windows, questionnaire distributed to 55 internal auditors at 5 BUMN headoffice in Bandung showed that the effectiveness of the internal audit function has positive influence on the disclosure of internal control weaknesses . Per centage influence the effectiveness of the internal audit function to the disclosure of internal control weaknesses were 33.5% and 66.5% influenced by other factors not examined in this research. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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