Pengaruh Dukungan Manajemen Puncak dan Profesionalisme Auditor Internal terhadap Efektivitas Audit Internal pada Perguruan Tinggi Negeri Berbadan Hukum (PTNBH) di Indonesia

Abstract

The research aims to examine the effect top management support and professionalism of internal auditors toward effectiveness internal audit in Perguruan Tinggi Negeri Berbadan Hukum (PTNBH). This research was conducted with a saturated sampling method in 11 (eleven) Perguruan Tinggi Negeri Berbadan Hukum (PTNBH) in Indonesia. The method caused in this research is quantitative descriptive method. The data used are primary data. Primary data sourced from the result of questionnaire responses. The data analysis model used analysis paht. Based on the result of statistical test, it concludes that top management support and professionalism of internal auditor purpose simultaneously has a positive effect towards effectiveness of internal audit in Perguruan Tinggi Negeri Berbadan Hukum (PTNBH) in Indonesia.