Management Support, Competence, Organizational Culture and Professional Ethics on Internal Audit Effectiveness (original) (raw)

Pengaruh Kompetensi, Etika, Dan Pengalaman Kerja Terhadap Kualitas Auditor Internal

Jurnal Profita, 2018

The banking system will run well if all parts work well and synergize according to the function, the Internal Auditor has clear and legal authority to carry out the internal control and control functions. The quality of internal audit will be one of the benchmarks of whether a banking system can work well or not. The quality of good internal audit is the implementation of competence, ethics, and maximum work experience. The purpose of this study is to determine how much influence ethics competence, and work experience on internal audit quality partially. Data collection techniques in the study were questionnaires tested through descriptive analysis and multiple linear regression. The population in this study are the Internal Auditors at conventional bank in Tangerang City.The results showed that Competence partially positively influence the Quality of

Analysis of Factors Affecting Internal Audit Quality: Study at the Inspectorate of Maluku Province, Ambon City and West Seram District

International Journal of Multicultural and Multireligious Understanding, 2019

This study aims to empirically examine the effects of competence, independence, work experience and internal control systems. Using 61 samples of employees working as auditors in the Maluku Provincial Inspectorate, Ambon City and West Seram District, the data analysis method uses SEM-PLS with the help of the Warp PLS 6.0 application. The results showed that competency had no effect on audit quality, because respondents' demographics had competencies that were not in accordance with the standards, so that in the last few years they had received a fair audit opinion with an exception. Independence has a positive effect on audit quality, the auditor who is always objective in carrying out the audit process, will produce a quality audit. Work experience has a positive effect on audit quality, the more experienced the auditor, the easier it will be to detect audit problems. The internal control system is able to strengthen the relationship of competence, independence and job satisfaction with audit quality, this shows that a good internal control system will support the creation of quality audits.

Factors Affecting Internal Audit Function Effectivity (Internal Auditor Competence and Objectivity, Management Support, and Organization Culture) at Local Government

International Journal of Monetary Economics and Finance, 2018

Internal audit function is important at the central and local government, but is still weak, and it needs to be improved. Therefore, this research aims to examine the effect of the internal auditor competence and objectivity, management support and organisation culture on the effectiveness of the internal audit function. This research uses survey method with description verification approach, and it is conducted on local government in Lampung Province, Indonesia. Primary data are statistically tested by using SEM partial least square (PLS). This research has shown that the internal auditor competence and objectivity, and organisation culture has significant influence to the effectiveness of internal audit function, but management support does not.

The Effect of Auditor Ethics, Auditor Experience, Audit Fees, and Auditor's Motivation on Audit Quality (Case study of a Public Accounting Firm in Semarang)

MALIA: Journal of Islamic Banking and Finance, 2020

The purpose of this paper is to identify the effect of Auditor Ethics, Auditor Experience, Audit Fees, and Auditor’s Motivation on Audit Quality.The population of this research is the Auditor at the Public Accountant Office in Semarang. The sampling technique uses Simple Random Sampling. The data used in this study are primary data taken by distributing questionnaires. The analysis model uses multiple linear regression analysis models, while the analysis technique uses the Statistical Test F, the Coefficient of Determination (, and the Statistical test t.The results of the analysis and discussion showed that the auditor's ethical variables, auditor's experience, audit fees, and auditor's motivation simultaneously had a significant effect on audit quality. Auditor ethics, auditor experience, and Auditor Motivation on the quality of each audit partially significant effect on audit quality. Whereas Audit Fee partially has no significant effect on Audit Quality.

Pengaruh Budaya Organisasi, Etos Kerja, Independensi Auditor, Integritas Auditor Dan Pemahaman Good Governance Terhadap Kinerja Auditor

Jurnal Akuntansi Trisakti, 2015

This study aims to determine the effect of Organizational Culture, Work Ethics, Auditor Independence, Integrity Auditor and Understanding of Good Governance on Auditor Performance. The sample used in this study consists of 121 auditors, internal auditors and external auditors are included in Jakarta. Samples were randomly distributed using a purposive sampling method. The method used in this study is a multiple linear regression. This Study show that the results of Auditor Independence can affect auditor performance significantly, because of the significant level of the t test was under 0.05. while the other independent variables, such as Cultural Organization, Work Ethics, Integrity Auditor and understanding of Good Governance, together with the auditor independence joinly affect auditor performance, because the level of the F test is significant in under 0.05. For future research, it is advisable to further expand the sample to be used in research, as well as adding variables that...

The Effect of Integrity, Professionalism and Audit Knowledge on Auditor Performance in Aceh Inspectorate Office Banda Aceh, Indonesia

2018

The purpose of research is to examine the effect of integrity, professionalism and audit knowledge on the performance of auditors of Aceh Inspectorate Office, either simultaneously or partially. The population in this study is all auditors at the office as many as 83 people, while the data in this study is derived from the primary source in the form of questionnaire survey in the form of statements in a structured manner. The result of the research shows that integrity, professionalism, and audit knowledge have positive influence on auditor performance of the inspectorate agency of Aceh either simultaneously or partially Keywords: Integrity, Professionalism, Audit Knowledge, Auditor Performance.

The Phenomenon oOf Internal Audit Supervision in Fighting Corruption and Creating an Anti-Fraud Culture in Corporations in Indonesia

Asia Pacific Fraud Journal

Indonesia was shocked by the disclosure of a scandal in a corruption case involving a prominent company engaged in aviation services. This is closely related to the public’s question regarding how and to what extent the internal audit function within a company can fight against corruption and create an anti-fraud culture within the company itself. In fact, the phenomenon of internal auditors in eradicating corruption and creating an anti-fraud culture in a corporation can create two sides of a knife with common interests. These interests are supported by one side of the internal auditor and another in terms of culture and regulations that are less supportive of creating anti-fraud and anti-corruption. Two main factors that weaken the internal auditors the lack of integrity due to conflicts of interest between internal auditors and company employees, and the lack of individual capabilities in the technological era. Various ways can be done by the Government and stakeholders, as regul...

Mediating Effects Of Governance on Audit Culture, Internal Control and Audit Quality in Indonesia: Basis for Model

Studies of Applied Economics, 2021

The purpose of the research was to investigate the mediated effect of governance on audit culture, internal control and audit quality in in selected Indonesia Ministries and Agencies for the yar 2019 and found a new model. The research was conducted in a quantitative approarch. This study investigated the condition of audit quality in Indonesia, particularly: audit reliability, accuracy, professional ethics awareness, competence, value of recommendation among 422 full-time employees in the Ministries and agencies. Questionnaires were used to gather information. SPSS 23 was used to analyze the data for descriptive, correlational, and predictive purposes, as well as to establish the effect of the respondents' profile. Structural Equation Model for mediation was also utilized. The result indicated that audit culture and internal control have a positive relation to audit quality. Furthermore, the finding showed that the respondent’s sex and educational attainment were not signif...

The Effect of Competence, Work Experience, and Internal Control Auditor's on Audit Quality (Case Study on Internal Auditors of PT Bank Rakyat Indonesia (BRI) Tbk)

Saudi Journal of Economics and Finance

Knowing the impact of the auditor's competence, work experience, and internal control on audit quality is a goal to be achieved. This type of research uses quantitative research with saturated samples. The data collection technique is primary data that comes from questionnaires, then secondary data is taken from company documentation. The population in this research was 32 internal auditors as respondents at PT Bank Rakyat Indonesia (BRI) Tbk, which is headquartered in Jakarta in the Internal Audit Unit (SKAI). The data analysis technique used SEM with Smart PLS software for windows version 3.0. The results of this research show that audit quality is significantly affected by auditor's internal control, while competence and work experience have no significant effect.