MODEL KONSEPTUAL PERSEPSI MANAJEMEN TERHADAP KOMUNIKASI AUDITOR INTERNAL PADA TAHAP PEMANTAUAN TINDAK LANJUT

  • Hastuti Widyaningsih

Abstract

This study aims to observe: 1) Whether the perception of the audit expectation gap from management affects the follow-up monitoring of internal audit. 2) Does formal and informal communication moderate the effect of perceptions on the audit expectation gap from management on monitoring of internal audit follow-up. 3) Does the use of technology moderate the effect of perceptions on the audit expectation gap from management on monitoring the follow-up of internal audit. There are three premises discussed in this study.


 


Keywords: Audit Expectation Gap, Follow-up Monitoring, Internal Audit


 

Published
Mar 30, 2021
How to Cite
WIDYANINGSIH, Hastuti. MODEL KONSEPTUAL PERSEPSI MANAJEMEN TERHADAP KOMUNIKASI AUDITOR INTERNAL PADA TAHAP PEMANTAUAN TINDAK LANJUT. Prima Ekonomika, [S.l.], v. 12, n. 1, p. 47-60, mar. 2021. ISSN 2621-4148. Available at: <http://jurnal.stieykp.ac.id/index.php/prima-ekonomika/article/view/109>. Date accessed: 27 sep. 2021. doi: http://dx.doi.org/10.37330/prima-ekonomika.v12i1.109.
Section
Articles