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Pengaruh Pengendalian Internal Terhadp Kinerja Auditor Internal (Studi Pada Inspektorat Provinsi Sulawesi Tenggara)

JURNAL AKUNTANSI DAN KEUANGAN · Vol. 5 No. 1 (2020)

DOI
10.33772/jak-uho.v5i1.13578
ISSN
2503-1635
Published
2020-08-18
Publisher
Universitas Halu Oleo
Language
eng

Abstract

This study aims to determine the effect of internal control of work on the performance of internal auditors in the Southeast Sulawesi Provincial Inspectorate. The population of this study is all auditors working in the Southeast Sulawesi Provincial Inspectorate of 31 auditors The analytical method used is a simple linear regression analysis, namely the t test of Statistical Package For Social Sciences (SPSS) version of the test. 21.The results showed that internal control significantly influenced the performance of internal auditors in the Southeast Sulawesi Provincial Inspectorate. The coefficient of determination test shows an R Square value of 0.144, this shows that the ability of the independent variable is able to explain the dependent variable with a coefficient of determination of 14.4%, while the remaining 85.6% is explained by other variables not examined. This shows that the better the Internal Control is implemented, the better the quality of internal auditor performance.

Collaboration network of the authors

40 authors · 104 co-authorship links · showing the 40 most connected

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  • Universitas Halu Oleo
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Mulyati AkibAffiliation unknown4
Andi Basru WawoAffiliation unknown3
Sulvariany TamburakaAffiliation unknown3
Kiki Fatimah SaritaAffiliation unknown3
Arifuddin Mas'udAffiliation unknown2
Manat RahimAffiliation unknown2
Nasrullah DaliAffiliation unknown2
Ishak AwaluddinAffiliation unknown2
Nurwati NurwatiAffiliation unknown2
Fitriaman FitriamanAffiliation unknown2
Tuti DharmawatiAffiliation unknown2
Ahmad AhmadAffiliation unknown2
Muhammad ArmawadinAffiliation unknown2
Ayumilawarty AyumilawartyAffiliation unknown1
Muh. SukranAffiliation unknown1
Hanalir HanalirAffiliation unknown1
Arsad ArsadAffiliation unknown1
Rosnawintang RosnawintangAffiliation unknown1
Mulliarny Fitry ningsi RiberuAffiliation unknown1
Mariani Ani MarianiAffiliation unknown1
Israyanti IsrayantiAffiliation unknown1
La Ode AntoAffiliation unknown1
Nofian Lepong BulanAffiliation unknown1
Sri Wahyuni SalehAffiliation unknown1
Asmawati AsmawatiUniversitas Halu Oleo1
Sunartin SunartinAffiliation unknown1
Lia HanifaAffiliation unknown1
La Ode Bahana AdamAffiliation unknown1
La Ode Asfahyadin AlidinAffiliation unknown1
Sinarwaty S.Affiliation unknown1
Muh. Anang DwiatmojoAffiliation unknown1
Erwin HadisantosoAffiliation unknown1
Rani DestrianaAffiliation unknown1
Sitti NurnaluriAffiliation unknown1
Ahmad Ibnu SulisAffiliation unknown1
Ilda Fitri Andi PangkellarengAffiliation unknown1
Sulfiani PagalaAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ojs.uho.ac.id/index.php/jak-uho/oai, first harvested 31 Okt 2026, last seen 31 Okt 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">Pengaruh Pengendalian Internal Terhadp Kinerja Auditor Internal (Studi Pada Inspektorat Provinsi Sulawesi Tenggara)</dc:title>
	<dc:creator>Mirosea, Nitri</dc:creator>
	<dc:creator>Husin, Husin</dc:creator>
	<dc:creator>Asriani, Nani</dc:creator>
	<dc:description xml:lang="en-US">This study aims to determine the effect of internal control of work on the performance of internal auditors in the Southeast Sulawesi Provincial Inspectorate. The population of this study is all auditors working in the Southeast Sulawesi Provincial Inspectorate of 31 auditors The analytical method used is a simple linear regression analysis, namely the t test of Statistical Package For Social Sciences (SPSS) version of the test. 21.The results showed that internal control significantly influenced the performance of internal auditors in the Southeast Sulawesi Provincial Inspectorate. The coefficient of determination test shows an R Square value of 0.144, this shows that the ability of the independent variable is able to explain the dependent variable with a coefficient of determination of 14.4%, while the remaining 85.6% is explained by other variables not examined. This shows that the better the Internal Control is implemented, the better the quality of internal auditor performance.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2020-08-18</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ojs.uho.ac.id/index.php/jak-uho/article/view/13578</dc:identifier>
	<dc:identifier>10.33772/jak-uho.v5i1.13578</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN; Vol 5, No 1 (2020): FEBRUARY 2020</dc:source>
	<dc:source>2503-1635</dc:source>
	<dc:source>10.33772/jak-uho.v5i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/jak-uho/article/view/13578/9492</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2020 JURNAL AKUNTANSI DAN KEUANGAN</dc:rights>
</oai_dc:dc>