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Novranggi , E., & ., S. (2019). The Effect of Competence, Objectivity and Internal Audit Quality The Effectiveness of Internal Audit with Senior Management Support As Variable Moderation . KnE Social Sciences, 3(26), 70–84. https://doi.org/10.18502/kss.v3i26.5359

https://doi.org/10.18502/kss.v3i26.5359

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authors

  • Eki Novranggi

    Eki Novranggi

    Accounting Studies Program, Faculty of Economics and Business, University of Muhammadiyah Palembang, Indonesia
  • Sunardi .

    Sunardi .

    Accounting Studies Program, Faculty of Economics and Business, University of Muhammadiyah Palembang, Indonesia

Published Date

  • Oct 17, 2019

The Effect of Competence, Objectivity and Internal Audit Quality The Effectiveness of Internal Audit with Senior Management Support As Variable Moderation

KnE Social Sciences / International Conference on Economics, Management, and Accounting (ICEMA) / Pages 70–84

Abstract

The formulation of the problem in this study was the Influence of Competence, Objectivity and Internal Audit Quality toward the Internal Audit Effectiveness with Senior Management Support as Moderating Variables (Empirical Study on Banking in Ogan Ilir and Seberang Ulu, Palembang City, South Sumatra Province). The Objective of This study was to analyze the the influence of Competence, Objectivity and Internal Audit Quality toward the Internal Audit effectiveness with Senior Management Support as a Moderating Variable. This study was an associative study. The population used in this study was banks that have internal auditors. The sample in this study were 34 respondents.Thetechniquesofcollectingthedatawasquestionnaires.Hypothesis test used were multiple linea rregression and moderated regression analysis.The results of this study showed partially that competence has a positive influence on internal audit effectiveness,theobjectivityhasapositiveinfluenceontheinternalauditeffectiveness and internal audit quality has a positive influence on internal audit effectiveness,the senior management support could moderate the influence of internal audit quality on the internal audit effectiveness.. Simultaneously competence, objectivity and audit quality have a positive influence on the of internal audits effectiveness.

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