CBOK for the Modern Internal Auditor

2015 ◽  
pp. 731-737 ◽  
Keyword(s):  
Internal Auditor

PERSEPSI PEMAHAMAN PERANAN AUDITOR, ETIKA AUDITOR DAN INDEPENDENSI AUDITOR INTERNAL DALAM MEWUJUDKAN GOOD UNIVERSITY GOVERNANCE DENGAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERASI

2019 ◽  
Vol 4 (1) ◽  
pp. 474
Author(s):  
Fipitriany Any
Keyword(s):  
Leadership Style ◽  
University Governance ◽  
Primary Data ◽  
Study Program ◽  
Internal Auditor ◽  
Internal Auditors ◽  
Analysis Models ◽  
Relationship Of ◽  
Role Ethics

ABSTRACT The purpose of this study is to examine and analyze the influence of the role, ethics, and independence of internal auditors in implementing good university governance (GUG) with leadership style as a moderation variable. Multiple linear regression and moderation regression analysis models are used to test the hypothesis. The primary data are obtained through questionnaires that are distributed to the respondents, namely the dean and head of study program at the UniversitasBinaDarma and UniversitasMuhammadiyahPalembang. The results of this study indicate that the instruments in each variable proved to be valid and reliable. Based on the results of hypothesis testing, it can be seen that simultaneously the variable of role, ethics, and independence of internal auditors have positively and significantly effect in implementing good university governance (GUG). These results provide justification or endorsement of the theoretical truths used as the theoretical references of Stewardship Theory and Attitude and Behavioral Theory. Based on the partial test, role of auditor does not significantly affect the variable of GUG, but ethics and independence variable are found to be significant in influencing GUG. The leadership style is negative and insignificant in moderating the role of internal auditors and GUC and also the independence of internal auditor and GUC. The leadership style is found to be positive and insignificant in moderating the relationship of internal auditors’ ethics and GUC.Keywords        Role, Ethics, Independence, Internal Auditor, Leadership Style, Good University Governance  ABSTRAK Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh peran, etika, dan independensi auditor internal dalam menerapkan good university governance (GUG) dengan gaya kepemimpinan sebagai variabel moderasi. Model analisis regresi linier berganda dan regresi moderasi digunakan untuk menguji hipotesis. Data primer diperoleh melalui kuesioner yang dibagikan kepada responden, yaitu dekan dan ketua program studi di Universitas Bina Darma dan Universitas MuhammadiyahPalembang. Hasil penelitian ini menunjukkan bahwa instrumen dalam setiap variabel terbukti valid dan dapat diandalkan. Berdasarkan hasil pengujian hipotesis dapat dilihat bahwa secara simultan variabel peran, etika, dan independensi auditor internal berpengaruh positif dan signifikan dalam penerapan good university governance (GUG). Hasil ini memberikan pembenaran atau pengesahan kebenaran teoretis yang digunakan sebagai referensi teoretis dari Teori Penatalayanan dan Teori Sikap dan Perilaku. Berdasarkan uji parsial, peran auditor tidak secara signifikan mempengaruhi variabel GUG, tetapi variabel etika dan independensi ditemukan signifikan dalam mempengaruhi GUG. Gaya kepemimpinan negatif dan tidak signifikan dalam memoderasi peran auditor internal dan GUC dan juga independensi auditor internal dan GUC. Gaya kepemimpinan ditemukan menjadi positif dan tidak signifikan dalam memoderasi hubungan etika auditor internal dan GUC Kata Kunci            Peran, Etika, Independensi, Auditor Internal, Gaya Kepemimpinan, Tata Kelola Universitas

Profesionalisme Internal Auditor Dan Intensi Melakukan Whistleblowing

Liquidity ◽  
2018 ◽  
Vol 2 (1) ◽  
pp. 34-44 ◽  
Author(s):  
Yusar Sagara
Keyword(s):  
Multiple Regression ◽  
Positive Influence ◽  
Internal Auditor ◽  
Whistle Blowing ◽  
Internal Auditors

The purpose of this study was to determine the influence of the internal auditor's professionalism to make whistle-blowing intentions. The values in the study are examined by multiple-regression. The results of these study indicate: (1) professionalism-dimensional internal auditor of community affiliation negatively influence whistle-blowing intentions; (2) professionalism internal auditors dimensions of social obligations negatively influence whistle-blowing intentions; (3) professionalism dimension of internal auditor dedication towards work negatively influence the conduct of whistle-blowing intentions; (4) professionalism internal auditors confidence in the rule itself or the community negatively influence whistle-blowing intentions; and (5) professionalism demands dimension of internal auditors to be independent positive influence on the intention of whistle-blowing.

Strengthening the Role of Internal Auditor to Improving the Quality of Planning and Budgeting (Case Study in Indonesia)

2015 ◽  
Author(s):  
Edy Nasrudin ◽  
Khusnul Fuad ◽  
Yudha Satriyo ◽  
Agung Nur Probohudono
Keyword(s):  
Internal Auditor

scholarly journals DETERMINAN EFEKTIVITAS AUDITOR INTERNAL PEMERINTAH (Studi Pada Kantor Inspektorat Provinsi Maluku Utara)

2018 ◽  
Vol 14 (1) ◽  
pp. 55
Author(s):  
Irfan Zamzam ◽  
Suriana AR Mahdi
Keyword(s):  
Career Path ◽  
Internal Audit ◽  
Top Management ◽  
Management Support ◽  
Professional Expertise ◽  
Internal Auditor ◽  
Internal Auditors ◽  
Top Management Support ◽  
Quality Of Work

This study examines the determinants of the effectiveness of internal auditors at the Office of the Inspectorate of North Maluku. Specifically, this study tests; influence of professional expertise, quality of work, independence, perceived career path and top management influence of internal auditor on the effectiveness of internal audit. Analysis was conducted by using multiple regression analysis from 43 respondents. The results showed that; Professional expertise, quality of work, independence and career path affect the effectiveness of internal audit while top management support does not influence the effectiveness of internal audit.

scholarly journals The Effect of Using it Tools on the Efficiency of Internal Control as Perceived by the Internal Auditor

2018 ◽  
Vol 8 (3) ◽  
pp. 100-115
Author(s):  
Nabi Alduwaila ◽  
Mohammad H J Almarri ◽  
Hussein Shabab Aldaihani
Keyword(s):  
Internal Control ◽  
Internal Auditor

scholarly journals The impact of internal audit in the activation of risk management under the governance of banks

2019 ◽  
Vol 5 (4) ◽  
pp. 7
Author(s):  
Afsar Ali Alimoradi ◽  
Chya Kareem Ahmad
Keyword(s):  
Risk Management ◽  
Internal Audit ◽  
Secondary Data ◽  
Internal Auditing ◽  
Audit Risk ◽  
Internal Auditor ◽  
Risk Management Process ◽  
Statistical Program ◽  
Bank Governance ◽  
The Impact

The research aims to measure and evaluate the impact of internal audit on the efficiency of risk management under the principles of the bank governance in a sample of banks. Thus, internal audit is an important function of controlling financial and administrative performance. It has the impact of evaluating and measuring the efficiency of the use of available resources and strengthening the so-called governance as well as contributing to the assessment and management of risks, which enhances the opportunities of economic units and banks in the optimal use of resources.Internal Audit assists senior management and the board in the process of  theidentifying, assessing and responding to risks, by providing various assurance and advisory services during the implementation of the risk management process. In order to achieve the objectives of the study and test its hypotheses, the study was based on primary and secondary data and the questionnaire was designed and the researchers used the Statistical Program (SPSS) to analyze the data. It was concluded during the research that there is a clear impact of the internal audit profession on the risk management by improving its effectiveness and efficiency under the principles of bank governance shows through the internal audit has a prominent position in banks and because it is linked to the highest levels of management as an independent control and advisory tool. The researchers present a set  of recommendations, the most important of which is the need to provide adequate financial and human resources for internal auditing in banks. The study also recommended to strengthen the components of the independence of the internal auditor in order to be able to perform his duties to the fullest. Key words :  Internal Audit , Risk Management , Banking Governance, Internal Auditor.

scholarly journals PENGARUH AKUNTABILITAS TERHADAP KUALITAS HASIL KERJA AUDITOR INTERNAL

2015 ◽  
Vol 7 (2) ◽  
pp. 157-170
Author(s):  
Aulia Afridzal
Keyword(s):  
Applied Science ◽  
Pure Science ◽  
Internal Auditor ◽  
Banda Aceh

Di Indonesia, perhatian dalam bidang auditor internal dalam beberapa tahun terakhir ini menunjukkan peningkatan, terlihat dari penelitian-penelitian yang dilakukan lebih terkonsentrasi pada kualitas hasil kerja auditor internal baik untuk tujuan pengembangan ilmu murni (pure science) maupun untuk tujuan ilmu terapan (applied science). Demi menghasilkan hasil audit internal yang berkualitas, hal yang harus dimiliki seorang internal auditor adalah akuntabilitas (rasa kebertanggungjawaban). Akuntabilitas merupakan dorongan psikologi sosial yang dimiliki seseorang untuk menyelesaikan kewajibannya yang akan dipertanggungjawabkan kepada lingkungannya. Berdasarkan uraian di atas, peneliti tertarik untuk melihat sejauh mana Pengaruh Akuntabilitas terhadap Kualitas Hasil Kerja Auditor Internal (Studi Empiris pada Inspektorat Kota Banda Aceh) mengingat besarnya pengaruh akuntabilitas sebagai faktor yang mempengaruhi kualitas audit, yang akan mempengaruhi kepercayaan masyarakat dan pemakai jasa auditor internal. Peneliti menggunakan metode penelitian penjelasan (eksplanatoris research) dimana menjelaskan pengaruh akuntabilitas, pengetahuan audit, dan motivasi bersama- sama terhadap kualitas hasil kerja auditor internal.

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