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PENGARUH PROFESIONALISME AUDITOR INTERNAL TERHADAP PENGUNGKAPAN TEMUAN AUDIT PADA INSPEKTORAT PEMERINTAH KOTA CIMAHI

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ABSTRACT THE INFLUENCE OF PROFESSIONALISM OF INTERNAL AUDITORS ON THE DISCLOSURE OF AUDIT FINDINGS IN INSPEKTORAT PEMERINTAH KOTA CIMAHI Written by: Doan Pamica NIM : 0832030 The purpose of this study was to determine how the level of professionalism of internal auditors, how the level of disclosure of the audit findings, and to know how to influence the professionalism of internal auditors on the disclosure of audit findings in Cimahi Government Inspectorate. The population in this study were employees who worked at the Inspectorate of Government of Cimahi numbering 38 people and samples taken were as many as 20 people. In this study the author used descriptive method, it was a method that collected data so as to generate the information needed to analyze the problem and conduct interviews and disseminate a number of questionnaires to the parties involved in this study. The data obtained were processed and statistically analyzed using Spearman Rank correlation coefficient. Based on calculations by the statistical analysis using Spearman Rank formula obtained rs = 0.800, which means that the influence of the professionalism of internal auditors with the disclosure of the audit findings were very strong. While the coefficient of determination R2 values obtained (R square) of 0.640 so the contribution of independent variables (the professionalism of internal auditors) of 64.0% to the dependent variable (the audit findings), while the other 36.0% is determined by other factors beyond the research this. Regression equation for the professionalism of internal auditors on the disclosure of audit findings was Y = - 8.936 + 0,900X. Keywords: Professionalism of Internal Auditors and The Disclosure of Audit Findings