Pengaruh Independensi dan Kompetensi Pengawas Intern Terhadap Efektivitas Pengendalian Internal pada BPR di Kota dan Kabupaten Semarang

Abstract

The internal control system is an important mechanism that every company should have, including the BPR as well. If the internal control system design is already good, then the effectiveness on the internal control operational needs to be run. In the BPR itself, an internal supervisor is somebody who takes an important role in the internal control effectiveness. The duty of the internal supervisor is very influencial in the BPR in doing the internal control effectiveness for he is directly responsible to the director. In the audit concept, an internal supervisor must have the independence. Independence is the neutral attitude, uninvolved, and stands on its own. Besides, the independence along with another crucial thing which an internal supervisor must have is the competence. Having such an adequate competence in the matter of supervision is the policy made by the Indonesian Bank for the BPR internal supervisor. This research is aimed to examine both the independence influence and the competence on the internal supervisor toward the internal control effectiveness in the BPR.