Since 2014
Pengaruh Kompetensi dan Pelaksanaan Audit Internal dalam Menunjang Efektifitas Pengendalian Internal Penjualan
Binus Business Review
View Archive Info| Field | Value | |
| Title |
Pengaruh Kompetensi dan Pelaksanaan Audit Internal dalam Menunjang Efektifitas Pengendalian Internal Penjualan
|
|
| Creator |
Elisia, Elisia; PT Inti Dufree Promosindo
Ariyanto, Stefanus; PT Inti Dufree Promosindo |
|
| Subject |
—
audit, internal audit, internal control — |
|
| Description |
PT Inti Dufree Promosindo is a subsidiary of PT Sona Topas Tourism Industry, Tbk. The company is one of the biggest retail companies that sell local and imported products. This business is also called duty free shop. PT. Inti Dufree Promosindo have problems in evaluate the infuence of the effectiveness of its internal audit function towards sales internal control due to large number of sales transactions occurred. The research result shows that the auditor competence and audit process variable have low but significant influence to sales internal control effectiveness (Coefficient determination 22.7%), and so that the audit process variable that have low but significant influence to sales internal control effectiveness (Coefficient determination 36.8%). However, the combination of the two variables tested with linear regression shows that both variables simultaneously have strong influence to sales internal control effectiveness. Based on the result of multiple linier regression analysis the determination coefficient is 47, 4%. This shows that auditor competence and audit process simultaneously have a significant effect in supporting internal sales control effectiveness.
|
|
| Publisher |
Bina Nusantara University
|
|
| Contributor |
Fakultas Ekonomi dan Bisnis
|
|
| Date |
2010-11-30
|
|
| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article — |
|
| Format |
application/pdf
|
|
| Identifier |
http://journal.binus.ac.id/index.php/BBR/article/view/1106
10.21512/bbr.v1i2.1106 |
|
| Source |
Binus Business Review; Vol 1, No 2 (2010): Binus Business Review; 582-598
2476-9053 2087-1228 |
|
| Language |
eng
|
|
| Relation |
http://journal.binus.ac.id/index.php/BBR/article/view/1106/972
|
|
| Coverage |
—
— — |
|
| Rights |
The Authors submitting a manuscript do so on the understanding that if accepted for publication, copyright of the article shall be assigned to Binus Business Review and Research and Technology Transfer (RTTO) Bina Nusantara University as publisher of the journal.Copyright encompasses exclusive rights to reproduce and deliver the article in all form and media, including reprints, photographs, microfilms and any other similar reproductions, as well as translations. The reproduction of any part of this journal, its storage in databases and its transmission by any form or media, such as electronic, electrostatic and mechanical copies, photocopies, recordings, magnetic media, etc., will be allowed only with a written permission from Binus Business Review and Research and Technology Transfer (RTTO) Bina Nusantara University.Binus Business Review and Research and Technology Transfer Office Bina Nusantara University, the Editors and the reviewer make every effort to ensure that no wrong or misleading data, opinions or statements be published in the journal. In any way, the contents of the articles and advertisements published in the Binus Business Review are sole and exclusive responsibility of their respective authors and advertisers. USER RIGHTS All articles published Open Access will be immediately and permanently free for everyone to read and download. We are continuously working with our author communities to select the best choice of license options, currently being defined for this journal as follows:• Creative Commons Attribution (CC-BY)• Creative Commons Attribution-Share alike (CC BY-SA)
|
|