E-Jurnal Akuntansi Universitas Udayana
Vol 16 No 3 (2016)

PENGARUH KOMPENSASI FINANSIAL DAN DUKUNGAN MANAJEMEN PADA KINERJA AUDITOR INTERNAL DENGAN PERIODE PENUGASAN SEBAGAI VARIABEL PEMODERASI

Aditya Paramarta (Fakultas Ekonomi dan Bisnis Universitas Udayana)
Agus Ardiana (Fakultas Ekonomi dan Bisnis Universitas Udayana)



Article Info

Publish Date
04 Sep 2016

Abstract

This study aims to determine how the effects of the financial compensation and support management on the performance of the internal auditor as well as the moderating effects of internal auditor assignment period to the effects of financial compensation and performance management support of internal auditors in Automotive Company in Denpasar. This study uses 40 respondents internal auditor who works in automotive company in Denpasar, Bali to operate variable compensation financial and management support as independent variables, the period of assignment as a moderating variable, and the performance of the internal auditor as terikat.Teknik variable data analysis used in this study Moderate Regression is Alalysis (MRA). The results showed that the financial compensation does not affect the performance of the internal auditors, management support positive effect on the performance of the internal auditors, and the assignment period will not strengthen the influence of financial compensation and support management on the performance of the internal auditor.

Copyrights © 2016






Journal Info

Abbrev

Akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi Universitas Udayana adalah jurnal ilmiah elektronik yang diterbitkan secara online setiap sebulan sekali. E-Jurnal ini bertujuan untuk meningkatkan kualitas keilmuan dan menyalurkan minat berbagi serta penyebarluasan pengetahuan bagi para akademisi, mahasiswa, praktisi, dan para ...