Pengaruh Dukungan Manajemen Puncak dan Profesionalisme Auditor Internal terhadap Efektivitas Audit Internal pada Perguruan Tinggi Negeri Berbadan Hukum (PTNBH) di Indonesia
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Abstract
Abstract
The research aims to examine the effect top management support and professionalism of internal auditors toward effectiveness internal audit in Perguruan Tinggi Negeri Berbadan Hukum (PTNBH). This research was conducted with a saturated sampling method in 11 (eleven) Perguruan Tinggi Negeri Berbadan Hukum (PTNBH) in Indonesia. The method caused in this research is quantitative descriptive method. The data used are primary data. Primary data sourced from the result of questionnaire responses. The data analysis model used analysis paht. Based on the result of statistical test, it concludes that top management support and professionalism of internal auditor purpose simultaneously has a positive effect towards effectiveness of internal audit in Perguruan Tinggi Negeri Berbadan Hukum (PTNBH) in Indonesia.
Abstrak
Penelitian ini bertujuan untuk mengetahui pengaruh dukungan manajemen puncak dan profesionalisme auditor internal terhadap efektivitas audit internal pada Perguruan Tinggi Negeri Berbadan Hukum (PTNBH) di Indonesia. Penelitian ini dilakukan dengan metode sampling jenuh pada 11 (sebelas) Perguruan Tinggi Negeri Berbadan Hukum (PTNBH) di Indonesia. Metode penelitian yang digunakan pada penelitian ini adalah metode deskriptif kuantitatif. Data yang digunakan adalah data primer. Data primer bersumber dari hasil tanggapan kuesioner, Model analisis data yang digunakan adalah analisis jalur. Berdasarkan hasil uji statistik, disimpulkan bahwa dukungan manajemen puncak dan profesionalisme auditor internal secara simultan memiliki pengaruh positif terhadap efektivitas audit internal Perguruan Tinggi Negeri Berbadan Hukum (PTNBH) di Indonesia.
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