Pengaruh Kompetensi dan Independensi Auditor terhadap Kinerja Auditor Internal Bank BUMN di Kanwil Palembang

Oktaria, Nurmawati and Tjandrakirana, Rina (2012) Pengaruh Kompetensi dan Independensi Auditor terhadap Kinerja Auditor Internal Bank BUMN di Kanwil Palembang. Akuntabiltas: Jurnal Penelitian dan Pengembangan Akuntansi, 6 (1). pp. 23-39. ISSN 1978-4392

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    Abstract

    This research is devoted to assessing the performance of internal auditors in banking. the deteriotaring performance makes a banking becomes unhealthy or not in accordance with the standards, then the necessary internal controls conducted by the bank's internal audit. and in assessing the professionalism of internal auditors, viewed from the aspect of competence and independence of auditors. population of this study is the custom auditors in Palembang region by taking 21 auditors for sample. data collection was done by using enquete with likert scale. adata analysis was conducted by using multiple corelation and regresion method at significance 98.2%. types of data collected, obtained from of literary answers are previus studies. this study am is who measure the influence of competence and independence of the auditor's performance and level of correlation between these variables. the proposal is expected to become the company's view in selecting an auditor an who has performed well.

    Item Type: Article
    Uncontrolled Keywords: Competence, independence, performance
    Subjects: H Social Sciences > HB Economic Theory
    H Social Sciences > HJ Public Finance
    Divisions: Faculty of Economics > Department of Accounting
    Depositing User: Muchtar Indana
    Date Deposited: 05 Dec 2013 15:05
    Last Modified: 05 Dec 2013 15:05
    URI: http://eprints.unsri.ac.id/id/eprint/3150

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