7/23/2019 Akpem_mochamad Ridwan Aldrian

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RENCANA ABSTRAK

Pengaruh independensi Auditor Internal Terhadap Pemberian Policy

Recomendation

The Infuence o Internal Auditors Independence To Determine Policy

Recomendation

Mochamad Ridwan Aldrian

Penelitian ini bertuuan untu! meneliti pengaruh langsung dari "ariabel

independensi auditor internal di ling!ungan pemerintahan terhadap pemberian

policy recomendation. Pengumpulan data pada penelitian ini mengguna!an studi

literatur mengenai !ewaiban dan standar auditor internal dalam pemberianpolicy recomendation# $asil penelitian ini men%ata!an bahwa hipotesis %ang

diau!an dalam penelitian diterima# $asil penelitian ini mebu!ti!an bahwa

independensi auditor internal di ling!ungan pemerintahan memili!i pengaruh

positi& secara langsung terhadap pemeberianpolicy recomendation

Kata Kunci ' independensi auditor internal( policy recomendation, internal auditor

pemerintah#

This particular research is aimed to examine direct eect o internal auditors

independence variale in !ivin! policy recomendation. Data collection in this

research used lierature study aout internal auditors oli!ation and standard in

!ivin! policy recomendation. "ased on the results o the research, the

hypothesis o the research is accepted. The result provide evidence that internal

auditors independence have direct positive eect in !ivin! policy

recomendation.

#ey $ords % internal auditors independece, policy recomendation, !overnmental

internal auditor.