PENGARUH INDEPENDENSI, KONFLIK PERAN, DAN HUBUNGAN ANTARA AUDITOR INTERNAL DAN AUDITOR EKSTERNAL TERHADAP KUALITAS AUDIT INTERNAL PADA PERGURUAN TINGGI NEGERI BLU DI INDONESIA

HERDIATI, MELIZA FITRIAH and Wahyudi, Tertiarto and Yusnaini, Yusnaini (2023) PENGARUH INDEPENDENSI, KONFLIK PERAN, DAN HUBUNGAN ANTARA AUDITOR INTERNAL DAN AUDITOR EKSTERNAL TERHADAP KUALITAS AUDIT INTERNAL PADA PERGURUAN TINGGI NEGERI BLU DI INDONESIA. Masters thesis, Sriwijaya University.

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Abstract

This objective of this study was to analyze in more depth regarding factors that affect the quality of internal audit, and these factors would be analyzed for their influence on the quality of internal audit by using the role conflict variable as a moderator. The data were the results of the responses to the questionnaires handed out to 130 members of the Internal Supervisory Unit (SPI) of the Public Service Agency (BLU) State Universities in Indonesia. The Moderated Regression Analysis (MRA) was used for the hypothesis testing technique. The results of the study show that the independence of the SPI members has a positive effect on internal audit quality. The relationship between internal auditors and external auditors has no positive effect on the internal audit quality. The role conflict does not weaken the influence of the independence of SPI members on the internal audit quality. The role conflict strengthens the influence of the relationship between internal auditors and external auditors on the internal audit quality. The practical implication of this study is that the independence is important to implement, meaning that a member of the SPI must have a high attitude of independence, so that members of the SPI will not be easily influenced or intervened by any party and are not easy to take sides in carrying out their work. Keywords: Internal Audit Quality, Independence, Relationship Between Internal Auditors and External Auditors, Role Conflict

Item Type:	Thesis (Masters)
Uncontrolled Keywords:	Kualitas audit internal, independensi, hubungan antara auditor internal dan auditor eksternal, konflik peran
Subjects:	H Social Sciences > HB Economic Theory > HB71-74 Economics as a science. Relation to other subjects
Divisions:	01-Faculty of Economics > 60101-Economics (S2)
Depositing User:	Meliza Fitriah Herdiati
Date Deposited:	13 Sep 2023 08:07
Last Modified:	13 Sep 2023 08:07
URI:	http://repository.unsri.ac.id/id/eprint/128507

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