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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN HASIL AUDIT INTERNAL

Undergraduate Theses from JIPPTUMG / 2018-07-31 03:34:24
By : Arum Ndari Sekartini Ningrum
Created : 2018-07-31, with 4 files

Keyword : performance expectations, expectations of the business, social factors, the suitability of the duties and interest utilization of accounting information systems.

Tujuan penelitian ini adalah untuk menguji pengaruh independensi, objektifitas,
pengalaman kerja, integritas, dan kode etik terhadap kualitas laporan hasil audit
internal. Data diperoleh dari auditor internal yang bekerja di sebuah PT. Bank
Jatim melalui metode purposive sampling. Sebanyak 60 eksemplar yang diberikan
langsung kepada responden. Kuesioner yang kembali 52 dan dapat diolah
sebanyak 48 eksemplar.
Penelitian ini dilaksanakan dengan menggunakan teknik pengumpulan
data metode angket dengan menggunakan teknik pengambilan sampel purposive
sampling terhadap auditor internal yang telah mengikuti pendidikan dan pelatihan.
Metode analisis data yang digunakan yaitu metode regresi linier berganda dengan
menggunakan software SPSS Statistic 15.
Hasil analisis menunjukkan Persamaan regresi linier berganda diatas
menginterprestasikan masing-masing variabel sebagai berikut: apabila X1
(Independensi), X2 (Objektifitas), X3 (Pengalaman Kerja), X4 (Integritas) dan X5
(Kode Etik) tidak ada pertambahan, maka Y (Kualitas Laporan Hasil Audit
Internal) akan memberikan pengaruh sebesar sebesar 3,263 point. Hasil
perhitungan uji t diketahui bahwa nilai thitung > dari ttabel dan nilai thitung < dari ttabel,
Dengan kata lain Independensi, Objektifitas, dan Kode Etik tidak berpengaruh
signifikan terhadap kualitas laporan hasil audit internal sedangkan Pengalaman
Kerja, dan Integritas berpengaruh signifikan terhadap kualitas laporan hasil audit
internal. Hasil perhitungan uji F, menjelaskan bahwa independensi, objektifitas,
pengalaman kerja, integritas, dan kode etik secara simultan atau bersama-sama
mampu menjelaskan perubahan pada variabel kualitas laporan hasil audit internal
karena nilai Fhitung > Ftabel, maka H0 ditolak. Dari hasil perhitungan yang dilakukan
dengan analisis statistik terhadap 48 orang responden dengan kuesioner didapat
nilai R2 adalah 0,180. Dari hasil perhitungan tersebut dapat dikatakan bahwa
model yang dipergunakan variabel-variabel independennya memberikan pengaruh
terhadap variabel dependen.
Kata-kata kunci: independensi, objektifitas, pengalaman kerja, integritas, kode
etik dan kualitas laporan hasil audit internal

Description Alternative :

The purpose of this study was to examine the effect of performance expectations, expectations of the business, social factors and compliance tasks. Data obtained from the perception of individuals who use accounting information systems at a manufacturing company in Gresik through purposive sampling method. A total of 93 copies made directly to the respondents. Questionnaires were returned and can
be processed as many as 55 copies.
This study was conducted using a survey method of data collection techniques using purposive sampling techniques to the manufacturing company in Gresik. The data analysis method used is multiple linear regression analysis using software SPSS Statistics 23.
The analysis showed Equation multiple linear regression over interpret each variable as follows: if X1 (Expectation performance), X2 (Expectation businesses), X3 (Social Factors) and X4 (Compliance Tasks) no gain, then Y (Interests Utilization System Accounting information) will give the effect of amounting to 1,966 points. The results of test calculations t is known that tcount > ttable and tcount < ttable, in other words the performance expectations significant positive effect on interest in the use of accounting information systems while expectations of efforts had no effect, but significant to the interest of the use of accounting information systems, social factors and suitability duty did not significantly affect the interest utilization of accounting information systems. Calculation results of F test, explaining that the performance expectations, expectations of the business, social factors and suitability of tasks simultaneously or jointly able to explain changes in variable interest in the use of information systems accounting for the value of F count > Ftable, then H0 is rejected. From the results of calculations performed by a statistical analysis of 55 respondents to the questionnaire obtained R2 value is 0.356. From the results of these calculations can be said that the model used independent variables influence the dependent variable.
Key words: performance expectations, expectations of the business, social factors, the suitability of the duties and interest utilization of accounting information systems.

Copyrights : Copyright (c) 2001 by Digilib Universitas Muhammadiyah Gresik. Verbatim copying and distribution of this entire article is permitted by author in any medium, provided this notice is preserved.

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