PERCEPTION OF ACCOUNTING’S STUDENTS ON THE ROLE AND FUNCTION OF THE GOVERNMENT OF THE INTERNAL AUDITOR IN RIAU
Indarti, Inova Fitri Siregar,Rinayanti Rasyad,Ika Berty Apriliyani
Universitas Lancang Kuning
The perception of accounting students from regular program was influenced by the educational processes experienced by accounting students especially for auditing course, auditing practice and industrial practice. Meanwhile the perception of the accounting’s student was influenced by their educational background, auditing training for public sector as well as their experiences while carrying their tasks as an internal auditor in public sector. Thus, their perceptions were related to the educational processes and experiences as a government internal auditor.
This research is aimed to examine and to prove empirically (a) the perception of accounting students to the role and function of government internal auditor, (b) the perception of accounting alumni to the role and function of government internal auditor, and (c) the difference of accounting students perception to the role and function of government internal auditor.
This research used questionnaires from Accounting Attitude Scale (Nelson, 1991) that consist of 15 questions using Likert Scale with scale 1 to 6. The Score 6 is for the Strongly Agree statement and the Score 1 is for the Strongly Disagree statement. All statements were scoring with 1=0; 2=2; 3=4; 4=6; 5=8; and 6=10. Therefore, the scale used is not 1 to 6 but 1 to 10. The higher is the score from the respondents, the better is their perceptions. The method of analyses used was parametric statistical tests, which was T-tests using Statistical Package for the Social Sciences (SPSS), 22 version.
Topic: Financial Management and Accounting