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
DOI:
https://doi.org/10.29259/ja.v15i2.13932
Refbacks
There are currently no refbacks.
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
Akuntabilitas is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License .
<div class="statcounter"><a title="Web Analytics" href="https://statcounter.com/" target="_blank"><img class="statcounter" src="https://c.statcounter.com/12043276/0/27afc609/0/" alt="Web Analytics"></a></div>