scholarly journals EFFECT OF RISK ASSESSMENT BY INTERNAL AUDITOR ON EFFECTIVENESS OF LISTED COMPANIES IN NIGERIA

2020 ◽  
Vol 7 (11) ◽  
pp. 23-41
Keyword(s):  
Risk Assessment ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Listed Companies ◽  
Test Method ◽  
P Value ◽  
Internal Auditor ◽  
Internal Auditors ◽  
Corporate Failure ◽  
Emerging Risk

Past studies focused on the role of internal auditors in fraud prevention and internal auditing in relation to good corporate governance and did not explore risk assessment by internal auditor for effectiveness in an organisation with the view to prevent corporate failure. This study investigated the effect of risk assessment by internal auditor on effectiveness of listed companies in Nigeria. The study adopted a survey research design. The population of the study consisted of 24 companies selected from the eleven industrial sub-sectors of the 161 listed companies on Nigerian Stock Exchange as at 30th November, 2019. The sample frame is 5012 and sample size of 501 (comprising 401 internal auditors and 100 top management staff) representing 10% of the population. Structured questionnaire with a five point Likert – scale was administered with 87.43% response rate. Random sampling technique was adopted in the selection of the 24 companies with each chosen company representing each sector. The research instrument was subjected to content validity and test and re-test method of reliability which yield Cronbach alpha value of 0.798. Result indicated that risk assessment (RA) by internal auditors has positive effect on effectiveness (EFFTV) of listed companies in Nigeria with β = 0.194, t (438) = 9.827, p<0.05. F-Statistics of 12.653; Adjusted R2 = 0.051 with p – value of 0.000 which is statistically significant at p < 0.05. Therefore, companies’ management are advised to strengthen the internal auditors in the assessment of risk that might impact on the effectiveness of an organisation to be able to avert organisational emerging risk.

scholarly journals Pengaruh Antara Hypnobirthing, Yoga dan Senam Hamil Terhadap Tingkat Kecemasan Ibu Hamil Trimester III Di BPM Griya Bunda Ceria Palembang Tahun 2020

2021 ◽  
Vol 21 (1) ◽  
pp. 305
Author(s):  
Zelpina Herlinda Yanti ◽  
Satra Yunola ◽  
Putu Lusita Nati Indriani
Keyword(s):  
Pregnant Women ◽  
Quantitative Research ◽  
Sampling Technique ◽  
Anxiety Level ◽  
Test Method ◽  
P Value ◽  
Test Results ◽  
Third Trimester ◽  
Before And After ◽  
Post Test

Trimester III is the period of pregnancy which is calculated from the gestational age of the 28th week to the 40th week. Psychological changes in pregnant women are estimated to occur 80%. third trimester. The purpose of this study was to examine the effect of hypnobirthing, yoga and pregnancy exercise on the anxiety level of third trimester pregnant women at BPM Griya Bunda Ceria in 2020. Research method: quantitative research, using the shapiro wilt test method with pre-test and post-test approaches. in this study were all third trimester pregnant women who checked their pregnancy at BPM Griya Bunda Ceria Palembang. Sampling using purposive sampling technique. Data collection was carried out by means of observation using a questionnaire sheet. The results: obtained from a total of 15 respondents. Based on the results of the Shapiro Wilt test, the p-Value is 0.05 where >α = 0.05 means that there is a significant influence between before and after hypnobirthing is done.statistically, the p-Value is 0,000, meaning that there is a significant effect between before and after yoga. Thus the hypothesis which states that there is an effect of yoga on the anxiety level of pregnant women in the third trimester which is statistically proven based on the paired shapiro wilt test, the p-Value is 0.00 in yoga, p-Value is 0.00 in pregnancy exercise, and the statistical test results are said to be related if the value The calculated p-Value <= 0.05 then Ho is rejected, meaning that it is significant, so the conclusion is that the two variables have a relationship, on the contrary, if the calculated p-Value> = 0.05, then Ho is accepted, meaning that the two variables have no significant relationship.

scholarly journals The effect of tri hita karana culture in relationship between work stress and internal auditor performance

2019 ◽  
Vol 6 (2) ◽  
pp. 72-78 ◽  
Author(s):  
A.A. Gde Dwi Aditya ◽  
Made Gede Wira Kusuma
Keyword(s):  
Work Stress ◽  
Sampling Method ◽  
Sampling Technique ◽  
Absolute Difference ◽  
Validity And Reliability ◽  
Internal Auditor ◽  
Significance Level ◽  
Internal Auditors ◽  
The Absolute ◽  
Test Requirements

The purpose of this study was to obtain empirical evidence regarding the effect of work stress on auditor performance, and Tri Hita Karana's cultural ability to moderate the effect of work stress on auditor performance. The technique of determining the sample used is the nonprobability sampling method with a purposive sampling technique. The questionnaire is used as a method of data collection. The questionnaire is used as a method of collecting data sent to the internal auditors of Rural Banks (BPR). Of the 51 questionnaires distributed to all BPRs in Badung Regency, 43 questionnaires were feasible to analyze, with a questionnaire return rate of 94 percent and a questionnaire level that could be used at 84 percent. The hypothesis was tested at a 5 percent significance level using the Absolute Difference Value Test. The hypothesis was tested at a significance level of 5 percent using the Absolute Difference Value Test with the SPSS program. The output of the research instrument testing shows that the instrument has passed the validity and reliability test, and has fulfilled the classical assumption test requirements.

scholarly journals Efek Moral Reasoning Terhadap Niat Auditor Internal Untuk Melakukan Whistleblowing

2018 ◽  
Vol 2 (2) ◽  
pp. 388
Author(s):  
Meita Larasati
Keyword(s):  
Regression Analysis ◽  
Moral Reasoning ◽  
Work Experience ◽  
Sampling Technique ◽  
Survey Method ◽  
State University ◽  
Internal Auditor ◽  
Internal Auditors ◽  
One Year ◽  
Positive Effect

The purpose of this study is to investigate the effect of moral reasoning on the intention of internal auditors to conduct whistleblowing. The respondents in this study using purposive sampling technique. The researchers choose a sample based on individuals who have work experience as internal auditors for one year and at least 21 years old. This study used a survey method using a questionnaire. The questionnaire was distributed to 70 internal auditors who worked on State University located in Yogyakarta. However, only 56 questionnaires can be used in this study. All questionnaire were analyzed using regression analysis. This study provides empirical evidence that moral reasoning has a positive effect on the intention of internal auditor behavior to blow the whistle.

scholarly journals Effect of Corporate Governance on Financial Performance of Deposit Money Banks in Nigeria

2020 ◽  
pp. 1-11 ◽  
Author(s):  
Sani, Abdulrahman Bala ◽  
Aliyu, A. Almustapha ◽  
Bakare, Taophic Olarewaju
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Financial Institutions ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
P Value ◽  
Individual Element ◽  
Ceo Duality ◽  
Significance Level

Effective supervision of financial institutions is premised on existence of sound corporate governance. Corporate governance refers to the extent to which companies are run in an open and honest manner. Despite the relative stability experienced by financial institutions post-consolidated era, the health of financial institutions in Nigeria today appears to have worsen due to the weak corporate governance. It is as a result of this, the study examine the effect of corporate governance on financial performance of deposit money banks in Nigeria. This study obtained secondary data from the annual report of deposit money banks quoted on the Nigeria Stock Exchange (NSE) spanning from 2011 to 2018 with the use of purposive sampling technique. Panel regression technique was adopted to analyse data collected. The result showed that corporate governance has significant effects on financial performance of deposit money banks in Nigeria as indicated by the p-value of Wald x2 of (0.0000) with coefficient (10.92) at 5% significance level. When individual element of corporate governance is considered, CEO duality has no significance effect on ROA with coefficient 2.1903 and p-value 0.943 while management equity holding has significant effect on ROA as indicated by p-value of 0.0000 and coefficient 10.958 at 5% significant level. The study then concluded that corporate governance has significant effect on financial performance of selected banks in Nigeria. Therefore the study recommends that CEO duality should be discourage in the deposit money banks in Nigeria and mandates a three years cooling off period where this is the case. This will assist to minimize potential conflicts of interests.

scholarly journals Effect of Budgeting on Financial Perfomance of Youth Groups Funded by Youth Entreprise Fund in Kapsaret Sub-County, Kenya

2020 ◽  
Vol 9 (3) ◽  
pp. 20-27
Author(s):  
Kevin Otieno Owembi ◽  
Keyword(s):  
Financial Performance ◽  
Research Design ◽  
Sampling Technique ◽  
Target Population ◽  
Test Method ◽  
Primary Data ◽  
P Value ◽  
Chi Square ◽  
Youth Groups ◽  
Ex Post

The study examined the effect of budgeting on financial performance of the Youth Groups at Kapsaret Sub-County. The study sought to answer the following questions; extent of budgeting by the youth groups at Kapsaret sub-county, factors affecting budgeting implementation and financial performance by the Youth Groups at Kapsaret Sub-county and budgeting effects on financial performance by the youth groups at Kapsaret Sub-county. The research design adopted for this study was Ex post-facto research design, the target population was the 82 youth groups being funded by the various financial institutions and YEDF in Kapsaret Sub-County Stratified sampling technique targeting youth groups managers and treasurers of the youth groups was used, 5 stratums were drawn from Kapsaret sub-county and data collected through simple random sampling technique. questionnaires administered to the target population was the source of primary data, Validity of questionnaires was tested using a pilot study on 6 Youth Groups out of the sampled groups and reliability was tested using the test-re-test method, descriptive statistic was used to analyze quantitative data presented through frequency tables, percentages, mean scores and standard deviation, chi-square was used to test the hypothesis. The study finding on the effect of standardized budgeting on financial performance using chi-square with the computed X2 value of 0.610 and the P-Value of 0.435,the study established out that there was no evidence of a relationship between standardized budgeting and financial performance yet on the effect of budgeting on financial performance computed X2 value was16.970 and the P-Value was 0.000, the study established out that there was evidence of a relationship between budgeting and financial performance. The study recommends that there should be effective budget implementation within the various youth groups particularly those funded by the YEDF, more funding should be provided to the youth groups funded by YEDF, more training and seminars to be offered to the youth groups on preparation and implementation of budgets and there should be constant monitoring and evaluation of the youth groups budgets and budgeting system by fund managers over time within the youth groups. Keywords: Budgeting, Financial Perfomance, Youth Entreprise.

scholarly journals Pengaruh Independensi dan Profesionalisme Terhadap Kinerja Auditor Internal Dengan Budaya Organisasi sebagai Variabel Moderasi

2019 ◽  
Vol 19 (2) ◽  
pp. 141
Author(s):  
Theresia Mentari ◽  
Gugus Irianto ◽  
Rosidi Rosidi
Keyword(s):  
Organizational Culture ◽  
Structural Equation ◽  
Sampling Technique ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Research Support ◽  
Internal Auditor ◽  
Internal Auditors ◽  
The Impact

This study aims to find empirical evidence related to impact of auditor’s independence and professionalism towards the internal auditor’s performance moderated by organizational culture. The sample of this study is internal auditors who work and has position as functional Officer Auditor and structural officers functions as an audit division in the provincial inspectorate located in the province of Central Kalimantan and chosen by random sampling technique with a total of 137 samples. The method of collecting data was survey through distribution directly. Data analysis was done out by using the Structural Equation Model - Partial Least Square (SEM-PLS) through SmartPLS version 3.0 software. The results of this study shows that independence of audtor and professionalism auditor has positive and significant impact on internal auditors performance. This study supports organizational culture as moderating variable, on impact auditors independence towards the internal auditor performance. This research support organizational culture as a moderating variable, on the impact of auditors professionalism impact towards the internal auditors performance.

PENGARUH BUDAYA ORGANISASI, MOTIVASI DAN PROFESIONALISME TERHADAP KINERJA AUDITOR INTERNAL (Survey pada BUMN Sektor Jasa Keuangan & Asuransi di Kota Bandung)

LAND JOURNAL ◽  
2021 ◽  
Vol 1 (1) ◽  
pp. 108-131
Author(s):  
Ruslina Lisda ◽  
Sukesih Sukesih
Keyword(s):  
Organizational Culture ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Test Reliability ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Internal Auditor ◽  
Verification Method ◽  
Internal Auditors ◽  
Culture Motivation

This study aims to examine and analyze how much influence Organizational Culture, Motivation and Professionalism to the Performance of Internal Auditors. Population in this research is Internal Auditor and Internal Supervision Unit in the State Industry Companies financial and insurance services in Bandung City. The number of seals taken as many as 46 respondents. The research method used is descriptive and verification method. Data collection techniques are done through primary data with questionnaires. Sampling technique using Probability Sampling technique using Simple Random Sampling method. Statistical analysis used in this research are validity test, reliability test, multiple correlation analysis, multiple regression analysis, T test, F test, and coefficient of determination. Simultaneously shows that the magnitude of the influence of organizational culture, motivation and professionalism to the performance of internal auditors of 70,7%, while the rest of 20,3% influenced by other factor not observed in this research. Thus, the higher the organizational culture, motivation and professionalism will further improve the performance of internal auditors.

The Integrated Threat Theory (ITT) and Internal Auditors’ Independence in the Saudi Listed Companies

2021 ◽  
Vol 18 (1A) ◽  
pp. 1-25
Author(s):  
Mohammed Al-Abbas
Keyword(s):  
Listed Companies ◽  
Auditor Independence ◽  
Internal Auditing ◽  
Negative Attitudes ◽  
Internal Auditor ◽  
Internal Auditors ◽  
Threat Theory

Abstract: This study aims to investigate the effect of prejudice on the attitude of the auditee toward the internal auditors’ independence in Saudi Corporations. This study adopted the definitions of prejudice put forward by Allport (1954) and Stephan & Stephan (1996) as negative attitudes or evaluations held towards a particular group because of certain characteristics that the group possesses. The Integrated Threat Theory (ITT) developed by Stephan et al. (1996) postulates that prejudice is a conflict that negatively influences out-group attitudes. Using a sample of 210 participants from the Saudi Corporations, three models were developed, and the results indicate that auditee staff will develop prejudice when they become wary about internal auditors and their reports, a result that supports the literature in this regard. In addition, the results indicate that when the managers become anxious due to threats, they also become worried about the auditor’s independence. Besides, the management will feel real threat from the internal auditor. Keywords: Internal Auditing, Prejudice, Integrated Threat Theory, Auditor Independence, Conflict, Auditing Behavioural.

Sign in / Sign up

Export Citation Format

Share Document