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The study population consists of Internal Audit Unit (SPI) auditors at state universities in Indonesia, with samples drawn from current SPI auditors and former SPI auditors. Data were collected through direct survey methods using questionnaires and processed with SPSS for hypothesis testing. Results show internal audit performance measures and auditor work experience have significant positive effects on university performance, while professional expertise has no significant positive effect.",{"@graph":69,"@context":123},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/effects-of-audit-internal-performance-measures-professional-expertise-and-internal-auditor-work-experience-on-university-performance/232393/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/effects-of-audit-internal-performance-measures-professional-expertise-and-internal-auditor-work-experience-on-university-performance/232393.png","ImageObject",300,407,{"name":92,"@type":93},"Mia  ","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-29","2026-09-10",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",15,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119],{"name":110,"@type":111,"acceptedAnswer":112},"Penelitian ini menguji pengaruh apa terhadap kinerja perguruan tinggi negeri di Banten?","Question",{"text":113,"@type":114},"Penelitian menguji pengaruh ukuran kinerja audit internal, keahlian profesional, dan pengalaman kerja auditor internal terhadap kinerja perguruan tinggi negeri di Banten.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"Siapa yang menjadi populasi dan sampel dalam penelitian ini?",{"text":118,"@type":114},"Populasi adalah auditor Unit Audit Internal (SPI) pada perguruan tinggi negeri di Indonesia, sedangkan sampel berasal dari auditor SPI dan auditor SPI yang telah menjadi mantan di Banten.",{"name":120,"@type":111,"acceptedAnswer":121},"Apa hasil utama uji hipotesis terkait audit internal dan kinerja universitas?",{"text":122,"@type":114},"Ukuran kinerja audit internal berpengaruh positif signifikan terhadap kinerja universitas; keahlian profesional tidak berpengaruh positif signifikan; dan pengalaman kerja auditor internal berpengaruh signifikan terhadap kinerja universitas.","https://schema.org",{"og:url":83,"og:type":125,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":127,"canonical":83},"index,follow",{"doc_id":129,"site_id":62},232393,1789071567,{"code":4,"msg":5,"data":132},{"doc_id":129,"user_id":133,"nickname":92,"user_avatar":134,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":135,"file_id":136,"file_url":137,"file_type":138,"file_size":139,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":140,"language":141,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":142,"faqs":143,"seo_title":144,"seo_description":67,"update_tm":130,"read_time":145,"preview_page_count":4},687207024478,"https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd","EFFECTS OF AUDIT INTERNAL PERFORMANCE MEASURES, PROFESSIONAL EXPERTISE, AND INTERNAL AUDITOR WORK EXPERIENCE ON UNIVERSITY  \nPERFORMANCE  \nRoza Mulyadi  \n[roza_mulyadi2102@yahoo.com](roza_mulyadi2102@yahoo.com)  \nAhyakudin Ahyakudin  \n[ahyakudin_2000@yahoo.com](ahyakudin_2000@yahoo.com)  \nMukhtar  \n[star.muk@gmail.com](star.muk@gmail.com)  \nUniversitas Sultan Ageng Tirtayasa  \nABSTRAK  \nThe purpose this research is to research influenc of internal audit performance measures, professional expertise and auditor work experience towards state universities in Banten. The population in this study were auditors of the Internal Audit Unit (SPI) at State Universities in Indonesia. The research sample is the SPI auditor and the former State University SPI auditor in Banten. Data collection is done by coming directly to the SPI auditor and former auditor of State University SPI in Banten. This research was conducted by survey method through a questionnaire to SPI auditors and former SPI auditor of State University in Banten. Total of State Universities in Serang is 4 universities. From the survey result, the number of SPI auditors at State University in Banten is 117, consisting of 73 former SPI auditors and 44 SPI auditors. So that, the number of distributed questionnaires same as proportion of total samples or respondents is 117 questionnaires. Data processing until hypothesis testing in this study uses SPSS. The results of this study are (1) size of internal audit performance has a significant positive effect on university performance, (2) professional expertise has no significant positive effect on university performance and (3) work experience of internal auditors has a significant effect on university performance.  \nKeywords : Internal Audit Performance Measures,  \nPendahuluan  \nPenelitian ini mencoba untuk mengusulkan struktur hubungan antara karakteristik audit internal seperti pengaruh ukuran kinerja internal audit, keahlian profesional dan pengalaman kerja auditor internal terhadap kinerja perguruan tinggi negeri di Banten. Kehadiran departemen audit internal sangat penting karena dianggap sebagai unsur utamadalam menggunakan sistem akuntansi pada gilirannya, dan dapat membantu dalam mengevaluasi pekerjaan audit internal di perguruan tinggi negeri.departemen. Audit internal adalah bagian penting dari struktur kelola pemerintahan dalam sebuah organisasi pemerintahan seperti inspektorat meliputi kegiatan pengawasan yang dilakukan oleh dewan direksi dan komite audit untuk memastikan proses pelaporan keuangan yang kredibel (Badan Pengawasan Umum, 1994) . Konsisten dengan penelitian sebelumnya tentang pentingnya audit internal, penelitian ini memberikan penjelasan tentang hubungan antara audit internal dan kinerja pemerintahan. Audit internal pemerintah merupakan bagian internal pemerintah yang mengawasi jalannya pemerintahan. Audit internal adalah bagian penting dari struktur  \norganisasi pemerintah (Coram, Ferguson, dan Moroney, 2008) . Jika menjalankan fungsi audit internal yang dikonfigurasi dengan baik, audit internal dapat memainkan peran penting dalamproses pemerintahan dan akuntabilitas lembaga-lembaga sektor publik melalui penilaian mereka pada efektivitas pengendalian organisasi kunci, tata kelola dan proses manajemen risiko (Asare, 2009) . Hal ini didukung D’Silva dan Ridley (2007) bahwa audit internal dan praktiknya dapat menjadikan profesi auditor dalam manajemen risiko, pengendalian dan proses tata kelola pada level strategis dan operasional.  \nSarens dan Beelde (2006) menyebutkan empat dimensi dari audit internal yaitu evaluasi, diagnosis, memberi informasi, dan memberi rekomendasi. Dijelaskan lebih lanjut bahwa audit internal berperan mengevaluasi, melaporkan pendapatnya berkaitan dengan kelemahan yang ada pada proses yang berjalan dan pengendalian internal, kemudian memberikan saran yang mungkin dapat meningkatkan kinerja auditan. Inilah sebabnya menurut Sarens dan Beelde (2006) manajemen senior di Belgia mengharapk","cbCaivVXmYiIC7l7","https://ap.wps.com/l/cbCaivVXmYiIC7l7","pdf",261343,14,"English","# Pendahuluan\n## Audit internal dan perannya dalam tata kelola sektor publik\n## Konsep dimensi audit internal\n## Tujuan penelitian dan kesenjangan literatur","[{\"question\":\"Penelitian ini menguji pengaruh apa terhadap kinerja perguruan tinggi negeri di Banten?\",\"answer\":\"Penelitian menguji pengaruh ukuran kinerja audit internal, keahlian profesional, dan pengalaman kerja auditor internal terhadap kinerja perguruan tinggi negeri di Banten.\"},{\"question\":\"Siapa yang menjadi populasi dan sampel dalam penelitian ini?\",\"answer\":\"Populasi adalah auditor Unit Audit Internal (SPI) pada perguruan tinggi negeri di Indonesia, sedangkan sampel berasal dari auditor SPI dan auditor SPI yang telah menjadi mantan di Banten.\"},{\"question\":\"Apa hasil utama uji hipotesis terkait audit internal dan kinerja universitas?\",\"answer\":\"Ukuran kinerja audit internal berpengaruh positif signifikan terhadap kinerja universitas; keahlian profesional tidak berpengaruh positif signifikan; dan pengalaman kerja auditor internal berpengaruh signifikan terhadap kinerja universitas.\"}]","EFFECTS OF AUDIT INTERNAL PERFORMANCE MEASURES, PROFESSIONAL EXPERTISE, AND INTERNAL AUDITOR WORK EXPERIENCE ON UNIVERSITY PERFORMANCE | PDF",35]