Jurnal Akuntansi dan Pembangunan (JAKTABANGUN)
Vol 4 No 1 (2018)

PENGARUH PERSONAL BACKGROUND DAN PENGETAHUAN AUDITOR INSPEKTORAT TENTANG ANGGARAN TERHADAP PENGAWASAN KEUANGAN DAERAH

Mulia Andirfa (Sekolah Tinggi Ilmu Ekonomi (STIE) Lhokseumawe)
Sri Wahyuni (Sekolah Tinggi Ilmu Ekonomi (STIE) Lhokseumawe)



Article Info

Publish Date
13 Nov 2018

Abstract

This research was intended to know The Influence Of Personal Background And Auditor Budget Knowledge For Region Financial Control. The independent variable in this study is personal background and Auditor Budget Knowledge. The dependent variable in this study is Region Financial Control. This study used a sample of the auditor in the Inspektorat Lhokseumawe. Data were collected using total sampling and tested using descriptive statistical analysis, test data quality, classic assumption test, multiple regression analysis, F test, test the coefficient of determination and t-test (partial). The test results show personal background (gender, age, and the longtime work) with partial test show no effect on the region financial control, and personal background (graduate and specific graduate) show is a positive effect on the region financial control. The test results with the auditor knowledge about budgets is a positive effect on the region financial control. The results with the simulant test show are personal background and the auditor knowledge about budgets is a positive effect on the region financial control.

Copyrights © 2018






Journal Info

Abbrev

jaktabangun

Publisher

Subject

Arts Humanities Economics, Econometrics & Finance Social Sciences

Description

Puji syukur kepada Allah SWT, Sekolah Tinggi Ilmu Ekonomi (STIE) Lhokseumawe telah menerbitkan Jurnal Akuntans dan Pembangunan (JAktaBangun) edisi Perdana: Volume 1, Nomor 1 (November 2015). Penerbitan jurnal ini terlaksana atas kerjasama dengan Lembaga Penelitan dan Pengabdian Masyarakan, dan ...