ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MOTIVASI INTERNAL AUDITOR UNTUK MENGIKUTI PROGRAM SERTIFIKASI PROFESI INTERNASIONAL STUDI PADA PT BANK NEGARA INDONESIA (PERSERO) TBK.

Abstract

ABSTRACT Professionalism of internal auditor is realized by always to take care of behavior as according to code of conduct (CoC), improvement of ability and knowledge, and also doing activity as according to the procedures and standards. The understanding of CoC , standards, technique and knowledge that needed in internal auditor’s activity were tested on the internal auditor profession certification program. This research is done as a mean to analyse influence of individual achievement factor, recognation factor, employees responsibility factor, opportunity of development factor and the age factor to internal auditor’s motivation to follow the international profession certification program. Type of this research is causal explanatory. The independent variables in this research were individual achievement factor, recognation factor, employees responsibility factor, opportunity of development factor and the age factor, while the dependent variable was internal auditor’s motivation to follow the international profession certification program. Statistical examinations were done to data quality, classic assumption of model and regression analysis. Analysis result indicate that the individual achievement factor and employee responsibility factor have influence to internal auditor’s motivation to follow the international profession certification program. The other factors, like recognation factor, opportunity of development factor, and age factor have not influence to internal auditor’s motivation to follow the international profession certification program. Keyword: internal auditor’s motivation, international profession certification, individual achievement factor, recognation factor, employees responsibility factor, opportunity of development factor and age factor.