Influence Integrity, Objectivity and Moral Courage by The Effectiveness of Internal Audit Senior Management Support for Variable Moderation


The purpose of this research was to Determine the purpose of Integrity, Objectivity, moral courage on the effectiveness of internal audit and to know senior management support as moderating the effect of integrity on the effectiveness of internal audit,senior management support as the moderating influence of Objectivity on the effectiveness of internal audit and senior management support moral courage as a moderating influence towards the effectiveness of internal audit. The type of research was associative research. The Data used was primary and secondary data. The population of this research was internal auditors at the government bank in western Ilir subdistrict Palembang with 38 respondents. The techniques of data collection was by distributing questionnaires. The Methods of data analysis used in this research was quantitative and qualitative analysis. The results of the research indicated resources Significantly integrity that influenced the effectiveness of internal audit. Objectivity Significantly influenced the effectiveness of internal audit and moral courage that Significantly influenced the effectiveness of internal audit. Senior management support was Able to Strengthen Integrity, Objectivity and moral courage towards the effectiveness of internal audit.

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