Pengaruh Profesionalisme dan Independensi Auditor Internal Terhadap Penerapan Good Government Governance
Abstract
The purpose of this study was to determine the effect of professionalism and independence of internal auditors on the implementation of good government governance (GGG) in the Regional Government of Bali Province. The population of this study was 57 auditor samples used were 45. The source of the data used is primary data with the sampling method is saturated sampling method. Data collection techniques using a questionnaire (questionnaire) distributed at the Inspectorate of the Province of Bali. The analysis in this study conducted a descriptive analysis. Descriptive analysis looks at respondent characteristic data and descriptive data. In the test instrument all indicators are declared valid and reliable, then proceed with the classic assumption test the entire data meets the qualifications required in the hypothesis test. The coefficient of determination of the model is 46.8% which can be explained in the model and 53.2% is explained outside the model, then a partial test of 0.043 professionalism and 0.005 independence has a significant positive effect on good government governance.
References
Astuti, R. (2016). Pengaruh Efektivitas Fungsi Audit Internal terhadap Penerapan Good Government Governance di Pemerintah Daerah Provinsi Lampung. In Thesis Program Magister Ilmu Akuntansi FEB Universitas Bandar Lampung (Vol. 23, Issue 45).
Azizah Nuraeni Budiningsih, Inayah Adisari, dan A. M. (2016). Pengaruh Kompetensi, Independensi, Profesionalisme, Dan Peran Auditor Internal terhadap pelaksanaan Good Corporate Governance (Studi Empiris BPR di Jawa Tengah). Permana, VIII No 1, 37–50.
Faris Rachmadias, dan F. (2019). Pengaruh Profesionalisme Auditor Internal Dalam Mewujudkan Good Corporate Governance Pada Badan Umum Milik Negara (Bumn) Wilayah Kota Bandung. Journal of Chemical Information and Modeling, 53(9), 1689–1699. https://doi.org/10.1017/CBO9781107415324.004
Fiedler, B., Elder, R., & Beasley, M. (2012). Auditing, Assurance Services And Ethics In Australia-An Integrated Approach (8th editio). Pearson.
Indra, D. (2019). Pemprov Bali Ingin Wujudkan Reformasi Birokrasi Secara Substansial.
Luthans, F. (2005). Organizational Behaviour (10th editi). Andi.
Mardiasmo. (2005). Akuntansi Sektor Publik. Andi.
Mulyadi. (2014). Akuntansi Biaya (5th ed.). univeritas Gajah Mada.
Rahmatika, N. (2014). Factors Influencing The Quality Of Financial Reporting And Its Implications On Good Government Governance (Research on Local Government Indonesia). 5(1), 111–121.
RI, P. (2010). Peraturan Pemerintah Republik Indonesia Nomor 71 Tahun 2010. Peraturan Pemerintah.
Sugiyono. (2016). Metode Penelitian Kuantitatif, Kualitatif dan R&D (Cetakan ke). Alfabeta.
Sumadyo, D. (2010). Pengaruh Independensi Auditor Internal Dan Komite Audit Terhadap Good Corporate Governance. Good Corporate Governance, 9(1), 76–99.
Undang-Undang No.28 tahun 1999 Tentang Penyelenggaraan Negara yang Bersih dan Bebas dari Korupsi, Kolusi, dan Nepotisme.
Abstract viewed = 175 times
PDF (Bahasa Indonesia) downloaded = 290 times
