Pengaruh Kompetensi Auditor Apip, Komitmen Pada Organisasi Dan Sistem Pengendalian Internal Terhadap Kualitas Reviu Lkpd Serta Pengaruh Kualitas Reviu Lkpd Terhadap Kualitas Lkpd Di Wilayah Eks Karesidenan Malang

Maulana, Aditya (2017) Pengaruh Kompetensi Auditor Apip, Komitmen Pada Organisasi Dan Sistem Pengendalian Internal Terhadap Kualitas Reviu Lkpd Serta Pengaruh Kualitas Reviu Lkpd Terhadap Kualitas Lkpd Di Wilayah Eks Karesidenan Malang. Magister thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kompetensi auditor APIP, komitmen pada organisasi dan sistem pengendalian internal terhadap kualitas reviu LKPD dalam model penelitian pertama menggunakan analisa regresi linier berganda. Model penelitian kedua menguji pengaruh kualitas reviu LKPD terhadap kualitas LKPD pada auditor APIP di wilayah eks Karesidenan Malang menggunakan analisa regresi linier sederhana. Reviu LKPD dilaksanakan oleh auditor APIP yang kompeten dengan berpedoman kepada Standar Reviu LKPD sehingga menghasilkan rekomendasi yang dapat meningkatkan kualitas LKPD. Objek penelitian adalah pelaksana reviu LKPD yang terdiri dari pejabat fungsional pengawas dan staf yang ditugaskan sebagai aparat pengawas. Analisa regresi linier menggunakan perangkat lunak IBM SPSS 22. Hasil penelitian menunjukkan bahwa kompetensi auditor APIP, komitmen pada organisasi dan sistem pengendalian internal berpengaruh terhadap kualitas reviu LKPD dengan koefisien determinasi sebesar 47,8%. Selain itu, penelitian ini juga membuktikan bahwa kualitas reviu LKPD berpengaruh terhadap kualitas LKPD dengan koefisien determinasi sebesar 20%.

English Abstract

This study is aimed to examine the effect of government internal auditor competency, organizational commitment, and internal control system on quality of the review of LGFS for the first research model using multiple regression analysist. Second research model examine the effect of quality of the review LGFS on quality of LGFS at ex Malang residency using simple regression analysist. Review of LGFS conducted by competent government internal auditor according to Standard to Review of LGFS that will give recommendation to improve the quality of LGFS. Research objects are the reviewer of financial statements who are consist of government internal auditor and the staff assigned as internal auditor. Regression linear analysis use software IBM SPSS 22. Results of the study indicate that government internal auditor competencies, organizational commitment, and internal control system have effect to the quality of the review on LGFS with 47,8% coefficient of determination. This study also indicates that the quality of the review on LGFS has an effect to the quality of LGFS with 20% coefficient of determination.

Item Type: Thesis (Magister)
Identification Number: TES/657.45/MAU/p/2017/041710183
Uncontrolled Keywords: AUDITORS, ORGANIZATIONAL COMMITMENT, AUDITING, INTERNAL - QUALITY CONTROL, LOCAL GOVERNMENT - FINANCE, FINANCIAL STATEMENTS, INDONESIA - MALANG
Subjects: 600 Technology (Applied sciences) > 657 Accounting > 657.4 Specific fields of accounting > 657.45 Auditing
Divisions: S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis
Depositing User: Nur Cholis
Date Deposited: 02 May 2018 07:37
Last Modified: 29 Nov 2021 01:09
URI: http://repository.ub.ac.id/id/eprint/10139
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