PENGARUH KOMPETENSI DAN WORK PERFORMED AUDITOR INTERNAL TERHADAP JUDGEMENT AUDITOR EKSTERNAL DALAM PERENCANAAN AUDIT

Abstract

In providing judgement, the external auditor would issue a large audit fee and a long time for a given good quality judgment. One solution to reduce costs and time required audit, the external auditors to cooperate with the internal auditors of the company. This study aims to determine whether the competence and work performed internal auditor judgment affect the external auditors in the audit planning on KAP of Semarang. The population in this study are the external auditors who work in public accounting firm in the city of Semarang. Sampling using a convenience sampling amounted to 37 people. The independent variables in this research are Competency Internal Auditors (X1), Performed Work of Internal Auditors (X2), while the dependent variable (Y) is judgment External Auditor in Audit Planning. Methods of data collection using the questionnaire method. The method of analysis used descriptive analysis and multiple linear regression analysis with SPSS program. The results showed that the competence and the work of internal auditors performed simultaneously affect the judgment external auditor in planning the audit. Partially competence of internal auditors have a significant effect on judgments of external auditors in planning the audit. Work performed while the internal auditors have a significant impact on the external auditor judgment in planning the audit. This research is expected to be useful in implementing the external auditor for the audit program. Due to the cooperation with the company's internal auditors, external auditors can save time and audit costs without reducing the quality of judgments given against the company's external auditors. Keywords: External Auditors Judgement, Competence of Internal Auditors,Internal Auditor Work Perfo rmed