ANALISIS PENGARUH KOMPETENSI , INDEPENDENSI AUDITOR INTERNAL DAN TINGKAT RESIKO KECURANGAN TERHADAP EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL (Survei Pada Kantor Akuntan Publik di Jakarta Barat)

LESTARI, INDAH (2018) ANALISIS PENGARUH KOMPETENSI , INDEPENDENSI AUDITOR INTERNAL DAN TINGKAT RESIKO KECURANGAN TERHADAP EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL (Survei Pada Kantor Akuntan Publik di Jakarta Barat). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the Effectiveness of the Internal Control System in the West Jakarta Public Accountant Office. The independent variables used in this study are Competence, Independence of Internal Auditors and Level of Risk of Cheating. The object of this study is a Public Accountant Office in West Jakarta that has been registered with the Financial Services Authority. This research was conducted using purposive sampling method with a total sample of 100 data. Therefore, the data analysis used is statistical analysis in the form of multiple linear regression tests. The results of this study indicate that the Competency variable does not affect the Effectiveness of the Internal Control System, the Independence of Internal Auditors influences the Effectiveness of the Internal Control System and the Level of Fraud Risk affects the Internal Control System. Keywords: Effectiveness of Internal Control System, Competence, Internal Auditor Independence, and Fraud Risk Level Penelitian ini bertujuan untuk menguji Efektifitas System Pengendalian Internal di Kantor Akuntan Publik Jakarta Barat. Variabel independen yang digunakan dalam penelitian ini adalah Kompetensi, Independensi Auditor Internal dan Tingkat Resiko Kecurangan. Objek penelitian ini adalah Kantor Akuntan Publik di Jakarta Barat yang telah terdaftar di Otoritas Jasa Keuangan. Penelitian ini dilakukan dengan menggunakan metode Purposive sampling dengan jumlah sampel sebanyak 100 data. Karena itu, analisis data yang digunakan adalah analisis statistik dalam bentuk uji regresi linear berganda. Hasil penelitian ini menunjukan bahwa variabel Kompetensi tidak berpengaruh terhadap Efektivitas Sistem Pengendalian Internal, Independensi Auditor Internal berpengaruh terhadap Efektivitas Sistem Pengendalian Internal dan Tingkat Resiko Kecurangan berpengaruh terhadap Sistem Pengendalian Internal. Kata kunci: Efekivitas Sistem Pengendalian Internal, Kompetensi, Independensi Auditor Internal, dan Tingkat Resiko Kecurangan

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 308
NIM: 43213110174
Uncontrolled Keywords: Efekivitas Sistem Pengendalian Internal, Kompetensi, Independensi Auditor Internal, dan Tingkat Resiko Kecurangan
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.458 Internal Auditing/Audit Internal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 09 Oct 2018 03:31
Last Modified: 11 Oct 2018 07:02
URI: http://repository.mercubuana.ac.id/id/eprint/44904

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