Analisis Pengaruh Penerapan Audit Internal dan Audit Eksternal Terhadap Kualitas Good Governance

Abstract

The Institute of Internal Auditors (IIA) states that the role of internal auditors is to provide assurance and consulting services independent and objective to provide added value and improve the operations of the organization through a systematic approach and regularly to evaluate and improve the effectiveness of risk management, control and process governance. The role of external auditors has shifted from the watchdog role of the consultant and the catalyst. From these developments terrnotivasi authors to analyze the effect of implementation of internal audit and the role of external audit by the Inspector General on the quality of good governance at the Ministry of Agriculture, partially or jointly. By using the technique of path analysis, the results showed Implementation of Internal Audit direct and significant positive effect of 99.5% to the quality of Good Governance at the Department of Agriculture. External Audit Implementation positive effect amounting to 75.80% of the manifestation of good governance at the Ministry of Agriculture, the statistically significant. And the adoption of internal audit and external audit jointly influence positively and very significantly by 99.7% to the quality of good governance in the Department of Agriculture.