PERAN AUDITOR INTERNAL DALAM MENINGKATKAN KUALITAS PELAPORAN KEUANGAN PADA BANK PERKREDITAN RAKYAT DI KOTA PALEMBANG

WIJAYA, YONATHAN HENGKI and Delamat, Harun and Yusnaini, Yusnaini (2019) PERAN AUDITOR INTERNAL DALAM MENINGKATKAN KUALITAS PELAPORAN KEUANGAN PADA BANK PERKREDITAN RAKYAT DI KOTA PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this study is to examine the influence of Internal Auditor on financial reporting quality. Financial reporting is important part as considered thing for their decision maker. Thus, financial reporting quality needs to be overseen because of that influence on stakeholders decision. Nowadays, internal audit role is beamed as one of important role to improve financial reporting quality. This study uses primary data with questionnaires sent to internal audit directors of public credit bank in city of Palembang. Sampling method that used is convenient sampling. Samples are choosen based on the easiness to control the questionnaires. This study uses 11 samples of Bank of Public Credit and there are 11 questionnaires which is returned. Statistic tool that used in this study is logistic regression. Before using logistic regression, questionnaires are tested by the validity and reliability testing. The result of this study indicate that internal auditor influences the financial reporting quality. Coordination and coorperation between internal auditor and eksternal auditor have positive influence on improvement of financial reporting quality. The greater involvement of internal auditor in overseeing financial reporting reliability will improve financial reporting quality.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Internal Auditor, Internal Audit Function (IAF), Financial Reporting, Bank of Public Credit.
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 3687 not found.
Date Deposited:	13 Dec 2019 03:51
Last Modified:	13 Dec 2019 03:51
URI:	http://repository.unsri.ac.id/id/eprint/21640

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