Jurnal Kajian Akuntansi dan Auditing
Vol. 15 No. 1 (2020): April 2020

Pengaruh Penilaian Kinerja Auditor dan Penerapan Audit Internal terhadap Sistem Pengendalian Intern pada Kantor Perwakilan BPKP Provinsi Sumatera Barat

Yukmi Yukmi (Universitas Ekasakti)
Agussalim M M (Universitas Ekasakti)
Meriyani Meriyani (Universitas Ekasakti)

Article Info

Publish Date
20 Apr 2020

Abstract

This purpose of this study is to examine the impact of the performance assessment variables of the auditor’s and implementation of internal audit on the internal control system. The collection of data on the research is using questionnaires distributed to the internal government auditors (at rhe representative office of BPKP West Sumatra Province. 57 questionnaires have been collected. The regression method is used to analyze the data. The results of this research provide evidence that the performance assessment of auditors and the implementation of internal audit has an influence on internal control system.

Copyrights © 2020




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Full PDF
308.581 KB
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Jurnal Kajian Akuntansi dan Auditing
Website

Abbrev

JKAA

Publisher

Universitas Bung Hatta

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Kajian Akuntansi dan Auditing is peer review journal to diseminating the research and conceptual article in the field of accounting and auditing. The primary topics will published on this journal are : Financial Accounting and Capital Market Management Accounting Public Sector Accounting ...