PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL DAN PENGALAMAN AUDITOR TERHADAP KOMPETENSI BUKTI AUDIT

Andrian, Noviardy (2022) PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL DAN PENGALAMAN AUDITOR TERHADAP KOMPETENSI BUKTI AUDIT. PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL DAN PENGALAMAN AUDITOR TERHADAP KOMPETENSI BUKTI AUDIT.

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Abstract

: The purpose of this study is to know whether internal control effectiveness and auditor experience affect the competence of audit evidence. It used primary data collected from Inspectorate of Bangka Belitung Province and Pangkalpinang city through questionnaires, and analyzed by multiple regression. The sampling technique was purposive sampling with 47 respondents. The results of multiple regression analysis with a significance level of % show that partially, internal control effectiveness and auditor experience give positive and significant influence on the competence of audit evidence. Simultaneously, the two independent variables affect the competence of audit evidence for 77,5% which means that those have a considerable contribution

Item Type: Article
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Faculty of Engineering, Science and Mathematics > School of Civil Engineering and the Environment
Depositing User: Mr Edi Surya Negara
Date Deposited: 30 Jun 2022 01:36
Last Modified: 30 Jun 2022 01:36
URI: http://eprints.binadarma.ac.id/id/eprint/16843

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