Kompetensi, Independensi, Bukti Audit, dan Kualitas Hasil Audit Internal pada Inspektorat Kementerian Koperasi dan Usaha Kecil dan Menengah
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Abstract
ABSTRACT
This research analyzes the influence of competency, independency, and audit evidence on the quality of internal audit results at the Inspectorate of the Ministry of Cooperatives and Small and Medium Enterprise Republic of Indonesia Republic of Indonesia. The population in this research auditor Inspectorate Ministry of Cooperatives and Small and Medium Enterprise Republic of Indonesia, as many as 32 people auditors. The sampling technique is done by using saturated sampling method so that the sample used is the entire population. The data used is the primary data with the distribution of questionnaires to all respondents. The testing is done with multiple regressin test. Particially, competency has positive influence to the quality of internal audit result. Independency and audit evidence particially don’t influence quality of internal audit result in Inspectorate of Ministry of Cooperatives and Small and Medium Enterprise Republic of Indonesia Republic of Indonesia.
ABSTRAK
Penelitian ini menganalisa pengaruh kompetensi, independensi, dan bukti audit terhadap kualitas hasil audit internal pada Inspektorat Kementerian Koperasi dan Usaha Kecil dan Menengah Republik Indonesia. Populasi dalam penelitian ini auditor Inspektorat Kementerian Koperasi dan Usaha Kecil dan Menengah Republik Indonesia, yaitu sebanyak 32 orang auditor. Teknik pengambilan sampel dilakukan dengan menggunakan metode sampel jenuh sehingga sampel yang digunakan adalah seluruh populasi yang ada. Data yang digunakan merupakan data primer dengan penyebaran kuesioner ke seluruh responden. Pengujian dilakukan dengan uji regresi berganda. Secara masing- masing, kompetensi memberikan pengaruh yang positif terhadap kualitas hasil audit internal. Independensi dan bukti aduit secara terpisah tidak memberikan pengaruh terhadap kualitas hasil audit internal di Inspektorat Kementerian Koperasi dan Usaha Kecil dan Menengah Republik Indonesia.
JEL Classification: M40, M42
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