EFFECTS OF AUDIT INTERNAL PERFORMANCE MEASURES, PROFESSIONAL EXPERTISE, AND INTERNAL AUDITOR WORK EXPERIENCE ON UNIVERSITY PERFORMANCE

Roza Mulyadi, Ahyakudin Ahyakudin, Mukhtar Mukhtar
2019 Jurnal Akuntansi Kajian Ilmiah Akuntansi (JAK)  
ABSTRAK The purpose this research is to research influenc of internal audit performance measures, professional expertise and auditor work experience towards state universities in Banten. The population in this study were auditors of the Internal Audit Unit (SPI) at State Universities in Indonesia. The research sample is the SPI auditor and the former State University SPI auditor in Banten. Data collection is done by coming directly to the SPI auditor and former auditor of State University SPI
more » ... te University SPI in Banten. This research was conducted by survey method through a questionnaire to SPI auditors and former SPI auditor of State University in Banten. Total of State Universities in Serang is 4 universities. From the survey result, the number of SPI auditors at State University in Banten is 117, consisting of 73 former SPI auditors and 44 SPI auditors. So that, the number of distributed questionnaires same as proportion of total samples or respondents is 117 questionnaires. Data processing until hypothesis testing in this study uses SPSS. The results of this study are (1) size of internal audit performance has a significant positive effect on university performance, (2) professional expertise has no significant positive effect on university performance and (3) work experience of internal auditors has a significant effect on university performance. Pendahuluan Penelitian ini mencoba untuk mengusulkan struktur hubungan antara karakteristik audit internal seperti pengaruh ukuran kinerja internal audit, keahlian profesional dan pengalaman kerja auditor internal terhadap kinerja perguruan tinggi negeri di Banten. Kehadiran departemen audit internal sangat penting karena dianggap sebagai unsur utama dalam menggunakan sistem akuntansi pada gilirannya, dan dapat membantu dalam mengevaluasi pekerjaan audit internal di perguruan tinggi negeri.departemen. Audit internal adalah bagian penting dari struktur kelola pemerintahan dalam sebuah organisasi pemerintahan seperti inspektorat meliputi kegiatan pengawasan yang dilakukan oleh dewan direksi dan komite audit untuk memastikan proses pelaporan keuangan yang kredibel (Badan Pengawasan Umum, 1994). Konsisten dengan penelitian sebelumnya tentang pentingnya audit internal, penelitian ini memberikan penjelasan tentang hubungan antara audit internal dan kinerja pemerintahan. Audit internal pemerintah merupakan bagian internal pemerintah yang mengawasi jalannya pemerintahan. Audit internal adalah bagian penting dari struktur
doi:10.30656/jak.v6i2.1070 fatcat:cug4766r65et5ab4yamzqonpui