PENGARUH INDEPENDENSI AUDITOR INTERNAL DAN PROFESIONALISME TERHADAP EFEKTIVITAS STUKTUR PENGENDALIAN INTERNAL PADA PT PERTANI (PERSERO) CABANG SURAKARTA

Abstract

The purpose of this research is to analyze the significance of the influence of
internal auditor independence and professionalism of the effectiveness of internal
control structures partially or simultaneously. The population in this study were all
employees of PT Pertani (Persero) Branch of Surakarta. Data obtained from
questionnaires. The research concludes that (1) the t test results count of 2,105 with
a probability value 0.045 < 0.05, which means the independence of the internal
auditor positive and significant impact on the effectiveness of the internal control
structure. (2) Results of the t test of 2,307 with a probability value 0,029 < 0,05,
which means professionalism positive and significant impact on the effectiveness of
the internal control structure. (3) The test results F count equal to 6,872 with p value
0,004 < 0,05, which means the internal auditor independence and professionalism
positive and significant impact on the effectiveness of internal control structures
simultaneously.
Keywords: internal control structure, effectiveness, independence, internal auditors,
professionalism.