Open AccessHUBUNGAN PENERAPAN SUPERVISI AUDIT DENGAN KUALITAS LAPORAN AUDIT INTERNAL PADA BPK-RI, JAKARTA
Author(s) -
Desy Arigawati
Publication year - 2019
Publication title -
jurnal akuntansi bisnis /jurnal akuntansi bisnis
Language(s) - English
Resource type - Journals
eISSN - 2598-6767
pISSN - 1979-360X
DOI - 10.30813/jab.v12i2.1771
Subject(s) - audit , documentation , accounting , business , computer science , programming language
ABSTRACT:The purpose of this study is to analyze the relationship among the attention of the principal inspector, the time of supervision, supervision activities, documentation, the intensity of supervision with the quality of the internal audit report at the BPK-RI Head Office, Jakarta. Research design is quantitative with questionnaire distribution. The research respondents were auditors in the Main Inspectorate Environment, BPK -RI Head Office, Jakarta. The results of this study indicate that the attention of the main inspector, the time of supervision, supervision activities, documentation and the intensity of supervision have a positive and significant relationship to the quality of the internal audit report. In other words, the increase in the attention of the main inspector, the time of audit supervision, supervision activities, documentation and the intensity of supervision will improve the quality of the internal audit report. Keyword : Attention of Chief Inspector,Supervision Time, Supervision Activities, Documentation, Supervision Intensity, Quality of Internal Audit Reports. ABSTRAK: Tujuan penelitian ini adalah untuk menganalisis hubungan antara perhatian inspektur utama, waktu supervisi, kegiatan supervisi, dokumentasi, intensitas supervisi dengan kualitas laporan audit internal pada Kantor Pusat BPK-RI, Jakarta. Desain penelitian adalah kuantitatif dengan distribusi kuesioner. Responden penelitian adalah auditor di Lingkungan Inspektorat Utama, Kantor Pusat BPK-RI, Jakarta. Hasil penelitian ini menunjukkan bahwa perhatian inspektur utama, waktu supervisi, kegiatan supervisi, dokumentasi dan intensitas supervisi memiliki hubungan positif dan signifikan terhadap kualitas laporan audit internal. Dengan kata lain, peningkatan perhatian inspektur utama, waktu supervisi audit, kegiatan supervisi, dokumentasi dan intensitas supervisi akan meningkatkan kualitas laporan audit internal. Kata Kunci: Perhatian Inspektur Utama, Waktu Supervisi, Kegiatan Supervisi, Dokumentasi, Intensitas Supervisi, Kualitas Laporan Audit Internal.