工作经验、问责制和时间压力对内部审计质量的影响:巴丁市企业和企业的实证研究

Patricia Monita Malau, Efrizal Syofyan
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引用次数: 1

摘要

本研究旨在确定工作经验、问责制和时间压力对巴东市bun和BUMS公司内部审计质量的影响。本研究的抽样技术采用目的性抽样方法。基于一定的标准。获得了45名受访者的样本。统计方法为多元线性回归。结果表明,自变量的贡献仅为因变量的10.3%。假设检验的结果是t表中的t很小,说明工作经验、问责制和时间压力对巴东市BUMN和BUMS公司的内部审计质量没有显著影响。对于进一步的研究,建议使用不同的变量,扩大研究样本。
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Pengaruh Pengalaman Kerja, Akuntabilitas dan Tekanan Waktu terhadap Kualitas Audit Internal: Studi Empiris pada Perusahaan BUMN dan BUMS di Kota Padang
This study aims to determine the effect of work experience, accountability and time pressure on the quality of internal audits in BUMN and BUMS companies in Padang City. The sampling technique in this study used purposive sampling method. Based on certain criteria. Obtained a sample of 45 respondents. The statistical method used is multiple linear regression. The results showed that the contribution of the independent variable was only 10.3% of the dependent variable. The result of hypothesis testing is that t is small from t table so that work experience, accountability and time pressure have no significant effect on the quality of internal audits in BUMN and BUMS companies in Padang City. For further researchers, it is recommended to use different variables and expand the research sample.
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