ANALISIS FAKTOR FAKTOR YANG MEMPENGARUHI EFEKTIVITAS AUDIT INTERNAL : PERAN PENTING DUKUNGAN MANAJEMEN

Abstract

The purpose of this study to analyze factors affecting the Internal Audit
effectiveness. Specifically, this study examines the effects of competence and
Independence Internal Audit departement with management support as moderate
variabel. To test the hypotheses, a Partial Least Square analysis is applied to
questionnaire survey data from 80 respondents consist of Managers, Internal
Auditors and Accountants in Bank Pembangunan Daerah (BPD) in Sumatera,
Indonesia. As hypothesized, the result revealed the existence of a positive influence
of independence and management support on Internal Audit Effectiveness, but
competence of Internal Audit not effect the likehood of Internal audit effectiveness.
In addition, this research finding management support lower effect independence to
Internal Audit effectiveness, but does not effect competence to Internal Audit
effectiveness.