FAKTOR-FAKTOR YANG MEMENGARUHI EFEKTIVITAS FUNGSI AUDIT INTERNAL SEKTOR PUBLIK (STUDI KASUS PADA BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN PROVINSI SUMATERA SELATAN)

SEPTRIANA, SINTA and Yusrianti, Hasni and Kusumawardani, Media (2022) FAKTOR-FAKTOR YANG MEMENGARUHI EFEKTIVITAS FUNGSI AUDIT INTERNAL SEKTOR PUBLIK (STUDI KASUS PADA BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN PROVINSI SUMATERA SELATAN). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of audit quality, auditor professionalism, the relationship between internal auditors and external auditors on the effectiveness of the public sector internal audit function with management support as a moderating variable. The type of data used in this study is primary data in the form of a questionnaire. The population and sample in this study were internal auditors at the Financial and Development Supervisory Board of South Sumatra Province. The sampling method used was purposive sampling and obtained 47 auditors. The data was processed using the Smart Partial Least Square (PLS) program. The results of the study state that audit quality has no significant effect on the effectiveness of the internal audit function, auditor professionalism has a significant positive effect on the effectiveness of the internal auditor function, the relationship between internal auditors and external auditors has a significant positive effect on the effectiveness of the internal audit function, management support does not strengthens the effect of audit quality and the relationship between internal auditors and external auditors on the effectiveness of the internal audit function, but management support strengthen the effect of auditor professionalism on the effectiveness of the internal audit function.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Effectiveness Internal Audit Function, Audit Quality, Auditor Professionalism, Internal Auditor and External Auditor Relations, Management Support
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Sinta Septriana
Date Deposited:	13 Oct 2022 07:13
Last Modified:	13 Oct 2022 07:13
URI:	http://repository.unsri.ac.id/id/eprint/80792

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