Kantohe, Meidy Santje Selvy and Prof. Dr. Made Sudarma,, SE., MM., Ak. and Imam Subekti,, SE., M.Si., Ph.D., Ak. and Noval Adib,, SE., M.Si., Ph.D., Ak. (2021) Determinan Kualitas Audit Intern Pemerintah (Studi Pada Auditor Inspektorat Se-Provinsi Sulawesi Utara). Doktor thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh pengetahuan, pengalaman, komitmen profesional, keterampilan komunikasi dan efikasi diri auditor terhadap kualitas audit intern pemerintah daerah serta pengaruh pengetahuan, pengalaman dan komitmen profesional terhadap kualitas audit intern pemerintah daerah yang dimediasi oleh efikasi diri auditor. Studi dilakukan terhadap 220 orang auditor Inspektorat pada 16 Inspektorat di Provinsi Sulawesi Utara. Penelitian ini merupakan penelitian eksplanatori dengan pendekatan survei dan menggunakan metode sampel jenuh atau sensus. Teknik pengumpulan data menggunakan kuesioner yang disebarkan secara langsung maupun melalui google form. Hasil penelitian menunjukkan bahwa semakin tinggi komitmen profesional, keterampilan komunikasi dan efikasi diri auditor intern, kualitas audit intern semakin baik. Pengetahuan dan komitmen profesional auditor intern akan meningkatkan efikasi diri auditor. Efikasi diri auditor memediasi pengaruh pengetahuan dan komitmen profesional auditor terhadap kualitas audit intern. Namun demikian, pengetahuan dan pengalaman auditor tidak memberikan pengaruh terhadap kualitas audit intern, pengalaman auditor tidak memberikan pengaruh terhadap efikasi diri auditor dan efikasi diri tidak dapat memediasi pengaruh pengalaman auditor terhadap kualitas audit intern. Studi ini juga menghasilkan model “Kualitas Audit Intern Faktor Input Level Individu”
English Abstract
The objective of this explanatory research is to provide empirical evidences concerning the effect of knowledge, experience, professional commitment, communication skill, and auditor’s self-efficacy on the quality of local government’s internal audit and the effect of knowledge, experience, and professional commitment on the quality of local government’s audit quality with the mediation of auditor’s self-efficacy. Using saturated sampling or census, 220 auditors of sixteen inspectorates in North Sulawesi were selected as the sample, to whom questionnaires were distributed either directly or through Google Form. This study finds that the higher the internal auditors’ professional commitment, communication skill, and self-efficacy, the better their audit quality and that their knowledge and professional commitment increase their self-efficacy. Furthermore, self-efficacy mediates the effect of knowledge and professional commitment on the quality of the internal audit. However, the knowledge and the experience of internal auditors do not influence their self-efficacy, and self-efficacy does not mediate the effect of auditor’s experience on the quality of the internal audit. In addition to those findings, this study produces the “Individual-Level Factor for Internal Audit Quality” model.
| Item Type: | Thesis (Doktor) |
|---|---|
| Identification Number: | 0622020016 |
| Uncontrolled Keywords: | Pengetahuan, Pengalaman, Komitmen Profesional, Keterampilan Komunikasi, Efikasi diri, Kualitas Audit Intern,knowledge, experience, professional commitment, communication skill, self-efficacy, internal audit quality |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | S2/S3 > Doktor Ilmu Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | soegeng sugeng |
| Date Deposited: | 20 Sep 2023 03:45 |
| Last Modified: | 20 Sep 2023 03:45 |
| URI: | http://repository.ub.ac.id/id/eprint/203075 |
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Text (DALAM MASA EMBARGO)
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