PENGARUH INDEPENDENSI, KEAHLIAN PROFESIONAL, DAN PENGALAMAN KERJA PENGAWAS INTERN TERHADAP EFEKTIVITAS PENERAPAN STRUKTUR PENGENDALIAN INTERN PADA BANK PERKREDITAN RAKYAT DI KABUPATEN BADUNG

  • NI PUTU EKA DESYANTI
  • NI MADE DWI RATNADI

Abstract

Internal controller is crucial in developing effective internal control
structure of Bank Perkreditan Rakyat. Because of the important role of
internal controller, s/he must be independent, has sufficient professional
competencies and working experiences.
This study aims to investigate the effect of significant independency,
professional competency, and working experience of internal controller
simultaneously and partially on the effectiveness of implementation of
internal control structure of Bank Perkreditan Rakyat in Badung Regency.
Variables used in this study include internal control structure as the
dependent variable; and independency, professional competency, and
working experience of internal controller as the independent variables.
The result shows that independency, professional competency, and
working experience of internal controller simultaneously and partially
affect the effectiveness of implementation of internal control structure of
Bank Perkreditan Rakyat in Badung Regency significantly. And, the most
dominant factor is professional competency.

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Author Biographies

NI PUTU EKA DESYANTI
Alumni Jurusan Akuntansi, Fakultas Ekonomi, Universitas Udayana
NI MADE DWI RATNADI
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Udayana
How to Cite
DESYANTI, NI PUTU EKA; DWI RATNADI, NI MADE. PENGARUH INDEPENDENSI, KEAHLIAN PROFESIONAL, DAN PENGALAMAN KERJA PENGAWAS INTERN TERHADAP EFEKTIVITAS PENERAPAN STRUKTUR PENGENDALIAN INTERN PADA BANK PERKREDITAN RAKYAT DI KABUPATEN BADUNG. Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 3, n. 1, jan. 2008. ISSN 2303-1018. Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/2561>. Date accessed: 28 oct. 2021.
Section
Articles

Keywords

independency, professional competency, working experience, internal controller, internal control structure.