Abstract
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.
Highlights
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
“Pengaruh Pengalaman Kerja, Independensi, Objektivitas, Integritas, dan Kompetensi terhadap Kualitas Hasil Pemeriksaan”
Summary
Penelitian mengenai efektivitas auditor internal didasarkan pada teori keagenan yang dikemukakan oleh Jensen dan Meckling (1976). Teori keagenan merupakan teori yang menjelaskan mengenai perilaku agen, dimana adanya perbedaan kepentingan antara agen dan prinsipal yang menyebabkan asimetri informasi. Agen sebagai seorang pengendali perusahaan memiliki seluruh informasi dalam perusahaan. Hal ini tentu berbeda dengan prinsipal, yang mana sebagai pemilik prinsipal jarang berada di perusahaannya, sehingga aksesnya untuk memperoleh informasi sangat minim. Hal ini akan memicu agen untuk melakukan disfunctional behaviour, yaitu tindakan agen yang memanfaatkan aset perusahaan untuk kepentingan pribadinya. Di dalam penelitian ini terjadi hubungan agensi antara auditor internal pemerintah, yaitu Inspektorat Provinsi
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