PENGARUH KUALITAS JASA AUDITOR INTERNAL TERHADAP EFEKTIVITAS PENGENDALIAN INTERN PADA HOTEL BERBINTANG EMPAT DAN LIMA DI BALI

Abstract

This research aims to obtain empirical evidences about the impact of
internal auditor service quality on internal control effectiveness in four- and fivestar
hotels in Bali. Sample consists of 56 hotels and determined using stratified
random sampling method. Respondents are staffs in accounting and internal
audit sections. Data are analyzed using multiple linear regressions.
Simultaneous test result shows R2 = 0,327; meaning that all variables of
internal auditor service quality affect the effectiveness of internal control for
32,7 percent, while 67,3 percent are influenced by other variables not included
in this research. The meaningful level of the influence of independent variables
simultaneously on internal control effectiveness is found by conducting F-test
with result: Fcount = 4,863 which is larger than Ftable (0,05, 56) = 2,37, meaning that
internal auditor service quality affect internal control effectiveness significantly.
Result of partial test shows p-values as follows: independence variable:
0,385; professional judgment: 0,212; scope of audit: 0,004; audit work: 0,121
and management of internal audit section: 0,557. The only significant variable
is scope of audit.