Authors :
Nurul Azizah A. Sunnari; Syarifuddin Rasyid; Nirwana
Volume/Issue :
Volume 6 - 2021, Issue 3 - March
Google Scholar :
http://bitly.ws/9nMw
Scribd :
https://bit.ly/39VYdH6
Abstract :
This study aims to examine the effect of
competence, objectivity, independence on the
effectiveness of internal audit with management support
as moderating variable. The research object in this study
was the auditor of The Inspectorate of Makassar city,
The Inspectorate of Gowa Regency and The Inspectorate
of Maros Regency. The total population was 105
auditors. The technique of determining the sample uses a
census method, that was, the entire populations were
used as a research sample. In this study the method used
was explanatory research. Data collection used a
quesionnaire instrument. Data were analyzed using
moderated regression analysis processed with SPSS. The
result show that competence, objectivity, and
independence significantly affect on the effectiveness of
the audit internal. Management support moderates the
effect of competence, objectivity, independence on the
effectiveness of internal audit.
Keywords :
Competence; Objectivity; Independence; Management support; Effectiveness of Internal Audit
This study aims to examine the effect of
competence, objectivity, independence on the
effectiveness of internal audit with management support
as moderating variable. The research object in this study
was the auditor of The Inspectorate of Makassar city,
The Inspectorate of Gowa Regency and The Inspectorate
of Maros Regency. The total population was 105
auditors. The technique of determining the sample uses a
census method, that was, the entire populations were
used as a research sample. In this study the method used
was explanatory research. Data collection used a
quesionnaire instrument. Data were analyzed using
moderated regression analysis processed with SPSS. The
result show that competence, objectivity, and
independence significantly affect on the effectiveness of
the audit internal. Management support moderates the
effect of competence, objectivity, independence on the
effectiveness of internal audit.
Keywords :
Competence; Objectivity; Independence; Management support; Effectiveness of Internal Audit
