PENGARUH INDEPENDENSI, KOMPETENSI KERJA, PERAN AUDITOR INTERNAL TERHADAP EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL DENGAN KINERJA AUDITOR INTERNAL SEBAGAI PEMODERASI (Studi Empiris pada Perguruan Tinggi se Sumatera)

Abstract

This study aims to discuss Independence, Work Competence, and the Internal
Auditor's Role on the Effectiveness of the Internal Control System and Internal Auditor
Performance in moderating the relationship of Independence, Work Competence, and
the Internal Auditor's Role on the Effectiveness of the Internal Control System. The
object of this research is the Internal Auditor at the Sumatera University. This research
was conducted on 41 Universities in Sumatra. The Analytical Model used for this study
is the Moderated Regression Analysis (MRA). Based on the results, it can be
concluded that simultaneous, independence, competence, and the role of internal
auditors have a positive and significant effect on the internal control system and the
performance of internal auditors proven to moderate (strengthen or weaken) the
independence, role and role of internal auditors on the use of internal control systems.