Determinan Efektivitas Sistem Pengendalian Internal Perusahaan

Ratna Andita Dewi

Abstract


This research is to examine empirically the influence of role, professionalism, working experiences and internal auditor’s IT knowledge on enterprise’s internal control system effectiveness based on purposive sampling method, this research used a sample of 71 respondents who work as internal auditors at some private enterprises in DKI Jakarta region. data was analyzed multiple regression analysis with spss 22 processing. The result of this research indicates that professionalism, working experiences and internal auditor’s IT knowledge have an influence on enterprise’s internal control system effectiveness while the role of internal auditor does not have an influence on enterprise’s internal control system effectiveness.

 


Keywords


effectiveness; internal control system; multiple regression

Full Text: pdf

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution 3.0 License.

Published by
Department of Accounting, Faculty of Economic and Business,
Syarif Hidayatullah State Islamic University

Jl. Ir. H. Juanda no 95, Ciputat 15412, Tangerang Selatan, Banten, Indonesia
Phone:+62(21) 7493318, Fax.: +62 (21) 7496006. e-Mail: akuntabilitas@uinjkt.ac.id 

View My Stats License

This work is licensed under CC BY-SA