PERSEPSI AUDITOR PUBLIK DAN AUDITOR INTERN TERHADAP STRUKTUR PENGENDALIAN INTERN

Abstract

The objective of the study is to explore the perception of Public Auditors and Internal Auditors to Internal Control Structure. 30 Public Auditors and 40 Internal Auditors in a ex Karisidenan Surakarta participated in this study. The sample is selected using simple random sampling. The data is collected by mail survey. The statistic method used to test the hypothesis are chi square test and Z test. The result of the study are as follow : (1) the perception of Public Auditors to Internal Control Structure is negative, (2) the perception of Internal Auditors to Internal Control Structure is positive, and (3) there is significant difference between the perception of Public Auditors and Internal Auditors to Internal Control Structure.