PENGARUH KOMPETENSI DAN WORK PERFORMED AUDITOR INTERNAL TERHADAP JUDGEMENT AUDITOR EKSTERNAL DALAM PERENCANAAN AUDIT

Authors

  • Maylia Pramono Sari Fakultas Ekonomi UNNES Semarang

DOI:

https://doi.org/10.31941/jebi.v9i01.165

Abstract

In providing judgement, the external auditor would issue a large audit fee and a long time for a given good
quality judgment. One solution to reduce costs and time required audit, the external auditors to cooperate with
the internal auditors of the company. This study aims to determine whether the competence and work
performed internal auditor judgment affect the external auditors in the audit planning on KAP of Semarang.
The population in this study are the external auditors who work in public accounting firm in the city of
Semarang. Sampling using a convenience sampling amounted to 37 people. The independent variables in this
research are Competency Internal Auditors (X1), Performed Work of Internal Auditors (X2), while the
dependent variable (Y) is judgment External Auditor in Audit Planning. Methods of data collection using the
questionnaire method. The method of analysis used descriptive analysis and multiple linear regression analysis
with SPSS program.
The results showed that the competence and the work of internal auditors performed simultaneously affect the
judgment external auditor in planning the audit. Partially competence of internal auditors have a significant
effect on judgments of external auditors in planning the audit. Work performed while the internal auditors have
a significant impact on the external auditor judgment in planning the audit.
This research is expected to be useful in implementing the external auditor for the audit program. Due to the
cooperation with the company's internal auditors, external auditors can save time and audit costs without
reducing the quality of judgments given against the company's external auditors.
Keywords: External Auditors Judgement, Competence of Internal Auditors,Internal Auditor Work Perfo rmed

Author Biography

Maylia Pramono Sari, Fakultas Ekonomi UNNES Semarang

Dosen Fakultas Ekonomi UNNES Semarang

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Issue

Vol. 9 No. 01 (2011): Jurnal Ekonomi Dan Bisnis, vol. 09, No. 01 Edisi Maret 2011

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