PENGARUH INDEPENDENSI, KARIR DAN PENJENJANGAN, OBJEKTIVITAS, DAN PENGALAMAN AUDIT TERHADAP EFEKTIVITAS AUDIT INTERNAL

Nurhaliza Nurhaliza, Yuneita Anisma, Devi Safitri

Abstract


This study aims to find out the effects of independent, careers and grading, objectivity, and audit experience on the effectiveness of internal audits. This research uses purposive sampling method. The data in this research comes from a questionnaire from 52 respondents. The processing of the data in this research applies Structural Equation Model based on Partial Least Square  with the help of SmartPLS 3. According to the research findings, independence and audit experience significantly affect the effectiveness of internal audits. While careers and grading and objectivity do not significantly affect the effectiveness of internal audits.

Keywords


effectiveness of internal audit; independence; career and grading; objectivity; audit experience

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DOI: https://doi.org/10.29259/ja.v15i2.13932

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Akuntabilitas
Jalan Raya Palembang-Prabumulih Km. 32 
Jurusan Akuntansi, Fakultas Ekonomi Universitas Sriwijaya 
Indralaya, Sumatera Selatan, Indonesia
Email: jurnal.akuntabilitas@unsri.ac.id, Tel/Fax : (0711) 580964


p-ISSN: 1978-4392, e-ISSN:2685-7030


 

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