PENGARUH OBJEKTIVITAS, TANGGUNG JAWAB DAN PENGALAMAN AUDITOR TERHADAP EFEKTIVITAS AUDIT INTERNAL
DOI:
https://doi.org/10.52333/jurnalratri.v3i2.753Keywords:
internal audit, objectivity, auditor experience, effectivenessAbstract
This study aims to examine the effect of objectivity, responsibility and auditor experience on the effectiveness of internal audit. This study uses primary data in the form of questionnaires distributed to all SOE internal auditors in Palembang City. The number of samples collected and filled in completely according to the time limit was 34 respondents. This study uses the Structural Equation Model (SEM) Partial Least Square (PLS) approach using SmartPLS software. The results showed that the auditor's responsibility and experience variables had a positive effect on, while objectivity had no effect on the effectiveness of internal audits.
References
Alzeban, A. (2014). Factors Affecting the Internal Audit Effectiveness: A Survey of the Saudi Public Sector. “Journal of International Accounting, Auditing and Taxation.” https://doi.org/10.1016/j.intaccaudtax.2014.06.001
Arena, M. & Azzone, G. (2009). Identifying organizational drivers of internal audit effectiveness. International Journal of Auditing, Vol. 13 No. 1, pp. 43-60.
Badara, M. S., & Saidin, S. Z. (2014). Empirical Evidence of Antecedents of Internal Audit
Effectiveness from Nigerian Perspective. Middle-East Journal of Scientific Research,
(4), 460–471. https://doi.org/10.5829/idosi.mejsr.2014.19.4.1783
Dellai, H., & Omri, M. A. (2016). Factors Affecting the Internal Audit Effectiveness in Tunisian Organizations Factors Affecting the Internal Audit Effectiveness in Tunisian Organizations. Resource Journal of Finance and Accounting, 7(16).
Dittenhofer, M. 2001. Internal Auditing Effectiveness: an expansions of present. Managerial Auditing Journal, 16/8, 443450.
Donaldson, L., dan Davis, J. H. 1991. Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns. Australian Journal of Mangement, Vol. 16
Ghozali, Imam dan Hengky Latan. 2014. Partial Least Squares: Konsep, Teknik dan Aplikasi Menggunakan Program SmartPLS 3.0 untuk Penelitian Empiris. Penerbit: Universitas Diponegoro, Semarang.
Huong, T. T. 2018. Factors Affecting the Effectiveness of Internal Audit in the Companie: Case Study in Vietnam. The International Conference on Business Management, 1-12.
Miraceti, K. (2011). Pengaruh peran dan tanggung jawab auditor internal terhadap peningkatan efektivitas sistem pengendalian internal. Universitas Islam Negeri Syarif Hidayatullah.
Mihret, D. G., & Yismaw, A. W. 2007. Internal Audit Effectiveness: an Ethopian Public Sector Study. Managerial Auditing Journal, Vol. 22; no. 5, 470-484.
Moeller, Robet R. 2009 . Brinks Modern Internal Auditing 7th edition. Canada: John
Wiley dan Sons.
Mulyadi. (2014). Auditing (6 Revisi,). Salemba Empat.
Mustika, A. C. (2015). Factors Affecting The Internal Audit Effectiveness. Jurnal Akuntansi
dan Auditing, 12(2), 110–122.
Prihartono, dkk. 2018. Pengaruh Integritas, Objektivitasm dan Kompetensi Auditor Internal terhadao Efektivitas Aduit Internal dengan Gaya kepemimpinan Demokrasi Sebagai Variabel Moderasi Pada Inspektorat Jenderal Kementerian Dalam Negeri. Jurnal Magister Akuntansi Trisakti 5(1), 63-88. http://dx.doi.org/10.25105/jmat.v5i1.5077
Queena, P. P. (2012). Analisis Faktor-Faktor yang Mempengaruhi Kualitas Audit Aparat Inspektorat Kota/Kabupaten di Jawa Tengah. Diponegoro Journal Of Accounting, 1(2), 1–12.
Safuan. (2017). Panduan Praktis Internal Auditor. Alfabeta
Santoso, B. W., & Suryanto, R. (2016). Faktor-Faktor Yang Berpengaruh Terhadap Efektivitas Audit Internal. Universitas Muhammadiyah Semarang.
Setianto, H., dkk. 2004. Standar Profesi Audit Internal. Jakarta: Yayasan Pendidikan Internal Audit.
Singleton, T. W., Singleton, A. J., Bologna, G. J., & Lindquist, R. J. (2006). Fraud Auditing and Forensic Accounting (3rd ed.). New York: Wiley.
Sukriah, I., Akram, & Inapty, B. A. (2009). Pengaruh Pengalaman Kerja, Independensi, Objektivitas, Integritas dan Kompetensi Terhadap Kualitas Hasil Pemeriksaan. Simposium Nasional Akuntansi XII.
Sukrisno, A. (2012). Auditing (Petunjuk Praktis Pemeriksaan Akuntan oleh Akuntan Publik) (Edisi ke empat.). Salemba Empat.
Supadmi, Nunuk. 2018. Peran dan Tanggung Jawab Audit Internal (Studi Kasus Dili Institute of Technology). Konferensi Regionsl Akuntansi V, Malang, 2018 (1).
Rahadhitya, R., & Darsono. 2015. Faktor-Faktor yang Berpengaruh terhadap Efektivitas Audit Internal. Diponegoro Journal of Accounting, Vol. 4; no. 4, 1-12.
Rudahani, I. H., Vokshi, N. B., & Hashani, S. 2017. Factors Contributing to the Effectiveness of Internal Audit: Case Study of Internal Audit in the Public Sector in Kosovo. Journal Accounting, Finance and Auditing Studies 3/4, 91-108.
Sulaiman, & Kertali, M. (2018). The Effect Of Internal Audit Characteristics On The Effectiveness Of Internal Auditors. European Journal of Accounting, Auditing and Finance Research, 6(7), 54–69.
Wibowo, H. (2019). Lingkup fungsi audit internal dan pengaruhnya terhadap efektivitas audit internal (studi pada Kementerian Keuangan). Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara Dan Kebijakan Publik, 4(3), 243-266.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Yuni Rachmawati, Firmansyah Arifin
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
