EFEKTIVITAS SATUAN PEMERIKSAAN INTERNAL PADA UNIT BADAN LAYANAN UMUM

The aims of this study is to examine factors that affect (determinants) internal audit effectiveness in the public sector, Inspectorate office at Province Special Region of Yogyakarta. This study is a replication of the research that has been done by Alzeban and Gwilliam in Saudi Arabia. There are 4 (four) independent variables that affect internal audit effectiveness as dependent variable. There are competence of internal auditor, the relationship between internal and external auditor, auditee support to internal audit activity, and independence of internal auditor. The population in this research is 51 internal auditor working in Inspectorate office at Province Special Region of Yogyakarta. This study uses primary data in the form of questionnaire. All of questionnaire can be processed. The datawere collected were processed using PLS analysis with SmartPLS 3 program. Statistical tests showed that three of four independent variables, there are the competence of the internal auditor, the auditee support and the independence of the internal auditor affect the effectiveness of the internal audit. while relationship between the internal auditor with the external auditor does not affect the internal audit effectiveness Keywords: Internal auditor effectiveness, competence of internal auditor, relationship between internal and external auditor, auditee support to internal audit activity, independence of internal auditor.

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Financial Misappropriation in the Nigerian Public Sector: A Determination of the Role of the Internal Auditor

International Journal of Innovation and Economic Development ◽

10.18775/ijied.1849-7551-7020.2015.32.2001 ◽

2017 ◽

Vol 3 (2) ◽

pp. 7-17

Author(s):

J. K. Oyadonghan ◽

S. Ogoun

Keyword(s):

Public Sector ◽

Research Effort ◽

Internal Audit ◽

The State ◽

Least Square ◽

Primary Data ◽

Economic Management ◽

Internal Auditor ◽

Internal Auditors ◽

The Public

The continued search for a solution to the problem of poor economic management due to financial misappropriation in the public sector, and the public’s outcry against internal auditors because of their perceived connivance necessitated the current study. Furthermore, the position canvassed by internal auditors with respect to their scope of responsibility further justified the need for this research effort. Accordingly, this study was undertaken to determine, whether or not, the internal auditor has a role to play in ensuring the proper utilization of the nation’s economic resources, bearing in mind the rules specifying the scope of the internal audit function in the public sector. Drawing from the research model of survey design, both a structured questionnaire and oral interview data collection platforms were deployed to collect primary data from audit, and another staff of selected ministries in the State and the least-square regression analysis was adopted in testing the hypotheses. From the analysis, and from personal interview, the researchers were able to find out that internal audit has a responsibility to detect and prevent financial misappropriation in the public sector. It was also found out that the internal auditors in the State Civil Service are not independent, which affects their freedom to report such acts of financial misappropriation to the legislative arm for proper action. Therefore, it is recommended that The State legislative arm should ensure that the independence of the internal auditor is guaranteed by a statute.

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INTEGRITAS INTERNAL AUDITOR SEBAGAI VARIABEL MODERASI PENGARUH KOMPETENSI, PENGALAMAN KERJA INTERNAL AUDITOR DAN DUKUNGAN MANAJEMEN SENIOR TERHADAP EFEKTIVITAS AUDIT INTERNAL

BALANCE Jurnal Akuntansi dan Bisnis ◽

10.32502/jab.v5i1.2457 ◽

2020 ◽

Vol 5 (1) ◽

pp. 40

Author(s):

Betri Sirajuddin ◽

Rafliande Ravember

Keyword(s):

Data Analysis ◽

Data Collection ◽

Work Experience ◽

Internal Audit ◽

Secondary Data ◽

Senior Management ◽

Management Support ◽

Private Bank ◽

Internal Auditor ◽

The Public

The goal is to determine the effect of Competence, Work Experience Internal Auditor, and Senior Management Support The Effectiveness of Internal Audit with Integrity Internal Auditor as moderating variable on Public Private Bank Prabumulih. This type of research is associative research. The data used are primary and secondary data. The population is scattered and auditors working in the Public Private Bank Prabumulih total of 32 respondents. Data collection techniques by using interviews and questionnaires. Methods of data analysis used in this research is the analysis of quantitative and qualitative analysis. These results indicate that the competence positively and significantly affects the effectiveness of the Internal Audit, Internal Auditor Work Experience positively and significantly affects the effectiveness of Internal Audit, and Senior Management Support Internal Auditor positively and significantly affect the Effectiveness of Internal Audit. Competence positively and significantly affects the effectiveness of the Internal Audit Integrity moderated Internal Auditor, Work Experience positively and significantly affects the effectiveness of the Internal Audit Integrity moderated Internal Auditor,

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ANALISIS DETERMINAN EFEKTIVITAS AUDITOR INTERNAL PADA INSPEKTORAT PROVINSI DAERAH ISTIMEWA YOGYAKARTA

JURNAL AKUNTANSI DAN AUDITING ◽

10.14710/jaa.13.2.191-210 ◽

2016 ◽

Vol 13 (2) ◽

pp. 191

Author(s):

Dea Nurfika Sari ◽

Haryanto Haryanto

Keyword(s):

Statistical Tests ◽

Internal Audit ◽

Primary Data ◽

Internal Auditor ◽

The Public ◽

Independent Variables ◽

External Auditor ◽

Audit Activity ◽

Audit Effectiveness ◽

Special Region

The aims of this study is to examine factors that affect (determinants) internal audit effectiveness in the public sector, Inspectorate office at Province Special Region of Yogyakarta. This study is a replication of the research that has been done by Alzeban and Gwilliam in Saudi Arabia. There are 4 (four) independent variables that affect internal audit effectiveness as dependent variable. There are competence of internal auditor, the relationship between internal and external auditor, auditee support to internal audit activity, and independence of internal auditor. The population in this research is 51 internal auditor working in Inspectorate office at Province Special Region of Yogyakarta. This study uses primary data in the form of questionnaire. All of questionnaire can be processed. The datawere collected were processed using PLS analysis with SmartPLS 3 program. Statistical tests showed that three of four independent variables, there are the competence of the internal auditor, the auditee support and the independence of the internal auditor affect the effectiveness of the internal audit. while relationship between the internal auditor with the external auditor does not affect the internal audit effectiveness Keywords: Internal auditor effectiveness, competence of internal auditor, relationship between internal and external auditor, auditee support to internal audit activity, independence of internal auditor.

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

JURNAL AKUNTANSI DAN AUDITING ◽

10.14710/jaa.v14i1.18223 ◽

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.

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

JURNAL AKUNTANSI DAN AUDITING ◽

10.14710/jaa.14.1.55-70 ◽

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.

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PENGARUH KOMPETENSI INTERNAL AUDITOR, OBJEKTIVITAS INTERNAL AUDITOR DAN KEBERANIAN MORAL TERHADAP EFEKTIVITAS AUDIT INTERNAL DENGAN DUKUNGAN MANAJEMEN SENIOR SEBAGAI VARIABEL MODERASI

BALANCE Jurnal Akuntansi dan Bisnis ◽

10.32502/jab.v4i1.1830 ◽

2019 ◽

Vol 4 (1) ◽

pp. 549

Author(s):

Frizky Danu Rakhmat ◽

Novia Fadhilah

Keyword(s):

Internal Audit ◽

Secondary Data ◽

Moral Courage ◽

Senior Management ◽

Primary Data ◽

Management Support ◽

Internal Auditor ◽

Moderating Variables ◽

Know How ◽

Analysis Technique

The formulation of the problem in this study was to know how the effect of internal Internal Auditor Competence, Internal Auditor Objectivity and Moral Courage on the Effectiveness of Internal Audit with Senior Management Support as Moderating Variables (Empirical Study on Banking in Lubuklinggau City, South Sumatera Province. The type of research used associative research. The data used primary data and secondary data. The population and sample in this study were 31 respondent in Lubuklinggau city. Data collection techniques were using interview techniques and questionnaires. The analysis technique used qualitative analysis and quantitative analysis. The result of this study indicated that internal auditor competencies gave significantly affect the effectiveness of internal audits, internal auditor objectivity gave significantly affect the effectiveness of internal audits, moral courage gaeve significantly affect the effectiveness of internal audits, senior management supported moderates internal auditor competence in a pure modertor on the effectiveness of internal audits, supported senior management moderates internal auditor objectivity by moderating moderator on the effectiveness of internal audit and senior management support moderating moral courage by moderating equations to the effectiveness of internal audits.

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Pengaruh Motivasi, Dukungan Manajemen dan Integritas terhadap Kualitas Audit Internal Aparat Inspektorat dalam Pengawasan Keuangan Daerah (Studi Empiris Pada Inspektorat Kota Manado)

JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" ◽

10.35800/jjs.v11i1.28192 ◽

2020 ◽

Vol 11 (1) ◽

Author(s):

TARIDA ELISA BUTARBUTAR ◽

LINTJE KALANGI ◽

HENDRIK GAMALIEL

Keyword(s):

Quantitative Research ◽

Audit Quality ◽

Internal Audit ◽

Financial Supervision ◽

Primary Data ◽

Management Support ◽

Significant Positive Effect ◽

Internal Auditors ◽

Positive Effect

Abstract. Internal Auditor is a profession of community trust. The great trust of the Community requires internal auditors to pay attention to the quality of audit. Internal auditors are expected to have a large enough role to assist in achieving organizational objectives. This research aims to analyse and empirically prove the influence of motivation, management support, and integrity of the internal audit quality of inspectorate apparatus in the regional financial supervision. This is a quantitative research. It employed primary data collected by questionnaires. Respondents in the study were internal supervisory officers working on the Inspectorate of Manado City. 45 respondents were selected as respondents, which were directly involved in the examination activities. Data was analyzed by multiple linear regression and run by SPSS program version 22. The results showed that: 1). Motivation has a significant positive effect on the quality of internal audit of inspectorate apparatus in the financial supervision of Manado City. 2). Management support significantly and positively influence the quality of internal audit of inspectorate apparatus in the financial supervision of Manado City. 3). Integrity has a significant positive effect on the quality of internal audit of inspectorate apparatus in the financial supervision of Manado City.Key Words: Motivation, Management Support, Integrity, Audit Quality.Abstrak. Auditor internal merupakan suatu profesi kepercayaan masyarakat. Kepercayaan yang besar dari masyarakat mengharuskan auditor internal memperhatikan kualitas audit yang dihasilkan. Auditor internal diharapkan mempunyai peran yang cukup besar untuk membantu dalam mencapai tujuan organisasi. Penelitian ini bertujuan untuk menganalisis dan membuktikan secara empiris Pengaruh motivasi, dukungan manajemen, dan integritas terhadap kualitas audit internal aparat inspektorat dalam pengawasan keuangan daerah. Jenis penelitian ini adalah penelitian kuantitatif, dengan menggunakan data primer melalui kuesioner. Responden dalam penelitian ini adalah aparat pengawas internal yang bekerja pada Inspektorat Kota Manado. Sampel yang digunakan adalah sebanyak 45 responden, yang terlibat langsung dalam kegiatan pemeriksaan. Data dianalisis menggunakan analisis regresi linier berganda dan pengujian data dilakukan dengan dibantu oleh program SPSS versi 22. Hasil penelitian menunjukkan bahwa: 1). Motivasi berpengaruh positif signifikan terhadap kualitas audit internal aparat inspektorat dalam pengawasan keuangan daerah Kota Manado. 2). Dukungan manajemen berpengaruh positif signifikan terhadap kualitas audit internal aparat inspektorat dalam pengawasan keuangan daerah Kota Manado. 3). Integritas berpengaruh positif signifikan terhadap kualitas audit internal aparat inspektorat dalam pengawasan keuangan daerah Kota Manado.Kata Kunci: Motivasi, Dukungan Manajemen, Integritas, Kualitas Audit.

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MODEL PENGUKURAN KUALITAS AUDIT INTERNAL

EKUITAS (Jurnal Ekonomi dan Keuangan) ◽

10.24034/j25485024.y2013.v17.i3.2254 ◽

2017 ◽

Vol 17 (3) ◽

pp. 299

Author(s):

Ida Rosnidah

Keyword(s):

Audit Quality ◽

Internal Audit ◽

Measurement Model ◽

Primary Data ◽

Private Companies ◽

Internal Auditor ◽

Internal Auditors ◽

State Enterprises

Internal auditor’s independence is sometimes in doubt. This makes sense because the internal auditor is an integrated part of the organization. As a part of the organization, the internal auditor has a role to audited financial statements, give some suggestions and recommendations that can be used as the basis for making some decisions in the future. The lower of internal auditor’s independence has an impact audit quality, that can make the role of internal auditor degrade. So, the quality of internal auditor still becomes an important issue until now. The purpose of this study is to establish a measurement model of internal audit quality based on the influencing factors not only independence, but also competence, professionalism and motivation. This study uses primary data by distributing questionnaires spread to 60 internal auditors who work in inspectorate, private companies, state enterprises (BUMN) and local government enterprises (BUMD) in Cirebon District and Municipalities. Data analysis method used is single stage multivariate model among variables/pathway analysis. The results show that the competence, independence, professionalism and motivation affect the quality of internal audit either partially or simultaneously, and competence contributes the most to the quality of the internal audit. Thus, this research model can be used to measure the quality of internal audit.

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THE EFFECT BETWEEN COORDINATION AND COOPERATION IN INTERNAL AUDITOR WITH EXTERNAL AUDITORS TO AN EFFECTIVENESS OF INTERNAL AUDIT: CASE STUDY ON A ROLE MANAGEMENT SUPPORT

10.31227/osf.io/s2u64 ◽

2020 ◽

Author(s):

hendra poltak

Keyword(s):

Internal Audit ◽

Analysis Tool ◽

Management Support ◽

Internal Auditor ◽

Internal Auditors ◽

External Auditors ◽

Pls Analysis ◽

And Performance ◽

Audit Effectiveness

The internal audit ineffectiveness is marked by the weakness of financial accountability. This research aimed to examine and provide determinants of the internal audit effectiveness at the Ministry of Maritime Affairs and Fisheries (KKP). The research sample consisted of 31 inter-nal auditors and 31 KKP employees. This research belongs to the explanatory research. The re- search questionnaire data to test hypotheses were analyzed with the Partial Least Squares (PLS) analysis tool. The results showed that the coordination and cooperation of internal auditors with external auditors had a positive effect on the effectiveness of internal audits. In addition, man-agement support was able to moderate the coordination and cooperation of internal auditors with external auditors on the effectiveness of internal audits. This finding can open the horizons of interested parties, especially KKP leaders to consider policies that can improve the effectiveness of internal audits to improve organizational objectives and performance.

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