PERANAN KOORDINASI AUDITOR INTERNAL DAN AUDITOR EKSTERNAL TERHADAP KUALITAS PELAPORAN KEUANGAN BANK PERKREDITAN RAKYAT NTB CABANG BOLO DAN PT BPR PESISIR AKBAR NTB

Abstract

ABSTRACT

The purpose of this research is to see how important the role of coordination of internal auditors and external auditors is to the financial reporting quality of Rural Banks. In this study, there is one independent variable, namely the coordination of internal auditors and external auditors. And one dependent variable, namely the quality of financial reporting. This study uses primary data, and the population used is the internal auditors and external auditors of the Bolo Branch and PT BPR Pesisir Akbar NTB Bank Perkreditan Rakyat NTB Branch. This research data collection technique using a method in the form of interview questions in the form of a questionnaire. This study uses a qualitative descriptive analysis method. From the research results, it can be seen that partially the coordination of internal auditors and external auditors has an important role in the quality of financial reporting.

Keywords: Internal Auditor, External Auditor, and Financial Reporting Quality.