EFFECTS OF AUDIT INTERNAL PERFORMANCE MEASURES, PROFESSIONAL EXPERTISE, AND INTERNAL AUDITOR WORK EXPERIENCE ON UNIVERSITY PERFORMANCE

Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Pub Date : 2019-07-13 DOI:10.30656/JAK.V6I2.1070

Roza Mulyadi, Ahyakudin Ahyakudin, M. Mukhtar

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引用次数: 2

Abstract

The purpose this research is to research influenc of internal audit performance measures , professional expertise a nd auditor work experience towards state universities in Banten. The population in this study were auditors of the Internal Audit Unit (SPI) at State Universities in Indonesia. The research sample is the SPI auditor and the former State University SPI auditor in Banten. Data collection is done by coming directly to the SPI auditor and former auditor of State University SPI in Banten. This research was conducted by survey method through a questionnaire to SPI auditors and former SPI auditor of State University in Banten. Total of State Universities in Serang is 4 universities. From the survey result, the number of SPI auditors at State University in Banten is 117, consisting of 73 former SPI auditors and 44 SPI auditors. So, the number of distributed questionnaires same as proportion of total samples or respondents is 117 questionnaires. Data processing until hypothesis testing in this study uses SPSS. The results of this study are (1) size of internal audit performance has a significant positive effect on university performance, (2) professional expertise has no significant positive effect on university performance and (3) work experience of internal auditors has a significant effect on university performance.

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审计内部绩效指标、专业知识和内部审计师工作经验对大学绩效的影响

本研究的目的是研究内部审计绩效指标、专业知识和审计师工作经验对万丹州立大学的影响。本研究的人群是印度尼西亚国立大学内部审计单位(SPI)的审计员。研究样本为万丹市SPI审核员和前州立大学SPI审核员。数据收集是通过直接找到SPI审核员和万丹州立大学SPI的前审核员来完成的。本研究采用问卷调查法，对万丹国立大学SPI审核员及前SPI审核员进行问卷调查。雪朗共有4所州立大学。从调查结果来看，万丹州立大学SPI审核员人数为117人，其中前SPI审核员73人，SPI审核员44人。因此，与总样本或被调查者的比例相同的分发问卷数量为117份。本研究的数据处理直到假设检验使用SPSS。研究结果表明:(1)内部审计绩效规模对高校绩效有显著的正向影响;(2)专业技能对高校绩效没有显著的正向影响;(3)内部审计人员的工作经验对高校绩效有显著的正向影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK)

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