PENGARUH OBJEKTIVITAS, PENGATURAN ORGANISASI DAN ATRIBUT AUDITEE TERHADAP EFEKTIVITAS AUDIT INTERNAL DENGAN DUKUNGAN MANAJEMEN SEBAGAI VARIABEL MODERASI PADA PERGURUAN TINGGI NEGERI DI WILAYAH SUMATERA

TRIJAYANTI, YENI and Yusnaini, Yusnaini and Yusrianti, Hasni (2023) PENGARUH OBJEKTIVITAS, PENGATURAN ORGANISASI DAN ATRIBUT AUDITEE TERHADAP EFEKTIVITAS AUDIT INTERNAL DENGAN DUKUNGAN MANAJEMEN SEBAGAI VARIABEL MODERASI PADA PERGURUAN TINGGI NEGERI DI WILAYAH SUMATERA. Masters thesis, Sriwijaya University.

	Text RAMA_60101_01022682125018.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (3MB) | Request a copy
	Text RAMA_60101_01022682125018_TURNITIN.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (12MB) | Request a copy
	Text RAMA_60101_01022682125018_0017047709_0015127305_01_front_Ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (1MB)
	Text RAMA_60101_01022682125018_0017047709_0015127305_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (604kB) | Request a copy
	Text RAMA_60101_01022682125018_0017047709_0015127305_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (650kB) | Request a copy
	Text RAMA_60101_01022682125018_0017047709_0015127305_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (847kB) | Request a copy
	Text RAMA_60101_01022682125018_0017047709_0015127305_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (199kB) | Request a copy
	Text RAMA_60101_01022682125018_0017047709_0015127305_06_ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (431kB) | Request a copy
	Text RAMA_60101_01022682125018_0017047709_0015127305_07_lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (1MB) | Request a copy

Abstract

The objective of this study was to analyze the influence of objectivity, the organizational settings, and the auditee’s attributes on internal audit effectiveness with the management support as a moderating variable in the Internal Supervisory Unit at State Universities in the region of Sumatra. The sample of this study was 205 respondents who were Internal Audit Unit (SPI) personnels at the State Universities in the Region Of Sumatra. Data collection was carried out by means of questionnaires handed out to 137 respondents. Data analysis in this study was conducted by using the PLS-based Strucutral Equation Modelling (SEM) approach using Smartpls. The test carried out were the convergent validity test, the validity and reliability test, the discriminant validity test, the F-Square test, the R-Square test and the Model Fit test. To test the hypothesis, the data obtained from the research questionnaire were analyzed using bootstrapping calculations. The results of the study show that objectivity, organizational arrangements, and auditee’s attributes have a positive effect on internal audit effectiveness. The management support cannot moderate the objectivity on internal audit effectiveness, but it can moderate the organizational settings and the auditee’s attributes on internal audit effectiveness. The implication of this study is that it can provide practical benefits for the Internal Audit at the State Universities in highlighting the areas that need attention in increasing the effectiveness of the internal audit. Another implication is to supports the institutional theory and the attribution theory used in the study of internal audit effectiveness. Keywords: Objectivity, Organizational Settings, Auditee’s Attributes, Management Support, Internal Audit Effectiveness.

Item Type:	Thesis (Masters)
Uncontrolled Keywords:	Objektivitas, Pengaturan Organisasi, Atribut Auditee, Dukungan Manajemen, Efektivitas Audit Internal
Subjects:	H Social Sciences > HB Economic Theory > HB71-74 Economics as a science. Relation to other subjects
Divisions:	01-Faculty of Economics > 60101-Economics (S2)
Depositing User:	Yeni Trijayanti
Date Deposited:	11 Sep 2023 08:19
Last Modified:	11 Sep 2023 08:19
URI:	http://repository.unsri.ac.id/id/eprint/128495

Actions (login required)

View Item