PERSEPSI AUDITOR PUBLIK DAN AUDITOR INTERN TERHADAP STRUKTUR PENGENDALIAN INTERN
| dc.contributor.author | Retno Indrastanti, Sri Retno | |
| dc.contributor.author | Wahyono | |
| dc.date.accessioned | 2012-05-02T05:50:44Z | |
| dc.date.available | 2012-05-02T05:50:44Z | |
| dc.date.issued | 2009-06 | |
| dc.identifier.citation | Loren L. Margheim, “Further Evidence on External Auditors Reliance on Internal Auditors”, Journal of Accounting Research, Vol. 24, No. 1 Spring 1986. Kennet Merchant, “The Behavioral Dimensions of Internal Control,” dalam Gary Siegel dan Helene Ramanauskas – Marconi, Behavioral Accounting, South Western Publishing Co., Cincinati. George H. Bodnar, dan William S. Hopwood, “The Evaluation of Internal Control,” Accounting Information System, Sixth Edition, Prentice – Hall, Inc., 1995. Walter H. Kell, dan William C. Bonyton, Modern Auditing, Fifth Edition, John Wilney & Sons. Inc., New York, 1992. Stanton, Philip, dan Busch. Paul S., Organizational Behavior, 1993. Media Akuntansi, No. 1, 1994. Wonnacott, H. Thomas dan Ronald. J. Wonnacott, Introductory Statistics, Third Edition John Wiley & Sons, New York, 1977. Djarwo PS dan Pangestu Subagyo, Statistik Induktif, BPFE Yogya, 1996. Sugiyono DR, Metode Penelitian Administrasi, Alfabeta Bandung, 1999. Williamson, Gray, at all, the Research Craft, An Introduction to Social Research Methods, Second Edition, 1997. | en_US |
| dc.identifier.issn | 1411-3422 | |
| dc.identifier.uri | http://hdl.handle.net/11617/1330 | |
| dc.description.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. | en_US |
| dc.subject | Perception | en_US |
| dc.subject | Internal Control Structure | en_US |
| dc.subject | Public Auditor | en_US |
| dc.subject | Internal Auditor | en_US |
| dc.title | PERSEPSI AUDITOR PUBLIK DAN AUDITOR INTERN TERHADAP STRUKTUR PENGENDALIAN INTERN | en_US |
| dc.type | Article | en_US |
