The Influence of Auditor Competence, Auditor Independence, and Auditor Objectivity on Internal Audit Effectiveness with Top Management Support As a Moderating Variable (Studies at Legal Entity State Universities in Indonesia)
Journal Title: International Journal of Current Science Research and Review - Year 2024, Vol 7, Issue 05
Abstract
The effectiveness of internal audits in state universities with legal entities in Indonesia is still not optimal, as evidenced by the increasing number of corruption cases in recent years. This research aims to analyze the impact of Auditor Competence, Auditor Independence, Auditor Objectivity, and Top Management Support as moderating variables on internal audit effectiveness. This research uses quantitative descriptive methods. The research sample comprised 80 SPI auditors at Legal Entity State Universities (PTN BH) in Indonesia. Data collection was carried out through distributing questionnaires. Data analysis was carried out using the SmartPLS application. Research findings show that Auditor Competency, Auditor Independence, and Auditor Objectivity positively affect internal audit effectiveness. In addition, Top Management Support cannot moderate the influence of Auditor Competency, Auditor Independence, and Auditor Objectivity on internal audit effectiveness.
Authors and Affiliations
Zuhdi Zakwan, Iskandar Muda, Isfenti Sadalia,
Keywords
Related Articles
- EP ID EP734715
- DOI 10.47191/ijcsrr/V7-i5-03
- Views 64
- Downloads 0
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