The influence of professional auditors' skepticism on good governance and the implications for the quality of internal auditors

SKRIPSI

Abstract

By : I Gusti Ngurah Widay Wijaksana

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Faculties : Fakultas Ekonomi dan Bisnis

Department : S1 Akuntansi

Abstract PT Pos Bali distribution requires an internal auditor who has a fairly strong understanding of both the science of accounting and auditing (technically) in addition to the ability to understand all aspects related to the business operations of the company so as to produce a maximum quality auditor and generate financial reports that can be trusted by the user Financial information. The purpose of this study was to analyze the effect of professional skepticism on good governance and its implications on the quality of internal auditors (Study at PT Pos Province of Bali). This research was conducted at PT. Bali distribution post as many as eight offices located in Bali Region 2016 by making internal auditor as much as 36 people as sample with saturated sample method. Data was collected by distributing questionnaires with 36 respondents who returned and none were aborted through multiple linear regression analysis techniques. Based on the results of the analysis, professional skepticism has a positive effect on the quality of internal auditors (Studies at PT Pos Province of Bali). Variable of good governance have positive effect on quality of internal auditor (Study at PT Pos Province of Bali).

Keyword : Keywords: professional skepticism, good governance and the quality of internal auditors

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