Abstract:
The Influence Of The Understanding Level Of The Internal
Control System On Audit Quality (Empirical Study In Public Accountants In Makassar)
supervised by Dr. Muhtar Sapiri,SE.,MM.,M.Kes and Indrayani Nur, S.Pd.,SE.,M.Si
The purpose of this study was to analyze and determine the effect of the level of
understanding of the internal control system on audit quality. The object of the research
is the auditor who works in Makassar KAP. The primary data collection method used is
by distributing questionnaires directly to respondents. The sample in this study were 30
respondents. The analytical tool used is descriptive analysis and multiple linear
regression analysis
The results of testing the hypothesis is based on statistical calculations with SPSS 20 it
can be seen that the internal control system is divided into five independent variables (x)
namely the control environment (x1), risk assessment(x2), information system(x3),
control activities(x4) and monitoring(x5) of audit quality variables. Of the five variables,
only two variables, namely x1,x2 which showed a significant positive result, and x3,x5
which showed a non-significant positive result, whereas x4 showed negative insignificant
result
