Influence Integrity, Objectivity and Moral Courage by The Effectiveness of Internal Audit Senior Management Support for Variable Moderation
Abstract
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.
References
[1] Leardo, Rita and Andrew. (2017).Analisis Factors Influencing Effectiveness of Internal Audit: The Vital Role Management Support. Journal of Accounting, Vol.5, No.2, April 2017: 125-133 ISSN 2337-4314. Accessed on October 5, 2018 on file https://ejournal.unri.ac.id/index.php/JA/article/view/4059/3935
[2] Alvin Arens. (2013). Auditing and Verification Services: Jakarta: PT Index
[3] Betri. (2018). Inspection Management Edition 2. Palembang: Offset NoerFikri
[4] DessalegnGetieandAderajew.(2007).EffectivenessOfPublicSectorInternalAudits. Auditing Journal Vol. 22 No. 5. Accessed on 3 November 2018 of the file https://www.emeraldinsight.com
[5] Diven.(2015).EffectofObjectivity,Work Experience , Integrity and Ethicsonthe Quality Audit The Auditor As Variable Moderation (Studies in Provincial Inspectorate And Cities In Riau). Vol. 2 No. October 2nd, 2015. Retrieved on 3 November 2018 of the file: /// C: /Users/acer/AppData/Local/Temp/8749-16889-1SM.pdf
[6] Dwi and Dwirandra. (2015). Effect of Top Management Support, Quality Systems, Quality Information, Current User and User Satisfaction Against Regional Financial Information System Implementation in Denpasar. Journal of Accounting, ISSN: 2302-8556. Accessed on 3 November 2018 of the file: /// C: /Users/acer/AppData/Local/Temp/document.pdf
[7] I Gusti Agung Rai. (2008). In the Performance Audit of Public Sector: Jakarta: Four Salemba
[8] Gunayanti Komang. (2015). Objectivity Integrity influence Kerahaasian And Competency In Denpasar City Inspectorate Auditor Performance: ISSN: 2302-8578. Accessed on 3 November 2018 of file http: //ojs.unud.ac.id/index.php/Akuntansi/article/view/99
[9] Hadi And Bambang. (2016). Local Government Internal Audit Effectiveness: Journal of Accounting Vol XX, No. 01. on October 29, 2018, on file https://jom.unri.ac.id/index.php/JOMFEKON/article/view/9447
[10] Indah Fitriany (2013). Objectivity And Itegritas influence on the Quality of Internal Auditors Audit: Accounting and Finance Research Journal Vol.1 No.1. Accessed on October 29, 2018, on file http: //ejournal.upi.edu/index.php/JRAK/article/view/6575/4456
[11] Indri ULPA. (2015). Objectivity Confidentiality Integrity Influence of Competency and Performance AgainstWorkExperienceAuditorAttheRiauProvincialInspectorate: Jom. Fekon Vol. 2 2. onOctober 27, 2018, from https://www.researchgate.net/publication/321776389_
[12] Khaled Ali and Mustafa Endaya. (2016). Characteristics Of Internal Auditors Internal Audit Senior ManagementEffectivenessAndModerationEffects:JournalofEconomicsandAdministrativeSciences Vol 32 No2. Accessed on October 29, 2018, on file https://www.emeraldinsight.com/doi/abs/10.1108/ JEAS-07-2015-0023
[13] Mathius Tandiontong. (2016). Audit quality and measurement. Bandung: Alfabeta
[14] Mihret, Dessalegn Getiedan Aderajew Wondim Yismaw.2007.Internal Effective Audit: an Ethiopian Public Sector Case Study.Manajerial Auditing Journal, Vol. 22, Issue 5, pp.470-484.
[15] (https://www.emeraldinsight.com/doi/abs/10.1108/02686900710750757?journalCode=maj)
[16] Nurjanah, Irwanti Flowers and Andi Kartika. (2016).Pengaruh Competence, Independence, Ethics, Experience Auditor, Auditor Professional Skepticism, objectivity and integrity Audit.Dinamika on the Quality of Accounting, Finance and Banking, November 2016, Page: 123 - 135Vol. 5, No. 2 ISSN: 19794878.AccessedonOctober30,2018onfilehttps://www.unisbank.ac.id/ojs/index.php/fe9/article/view/ 5826
[17] Romie Priyastama. (2017). SPSS data processing and data analysis. Yogyakarta: Start Up.
[18] Rindu Rica. (2016). Effect of Internal Auditor Competence and Objectivity The Effectiveness of Internal Audit Function: Journal of Accounting, Vol 21. No. 2. Accessed on 7 November 2018 from the file file: /// C: / Users / acer / Downloads / jak% 2520baru% 2520mix_juli_20161. pdf
[19] Uma have now. (2017). Metedologi Business Research. Jakarta: Four Salemba
[20] Soekarso, Iskandar Putong (2015). Leadership Theoretical And Praktis.Jakatra: Erland.
[21] Sukrisno Agoes. 2012. Auditing (Practical Accountant Examination By public accountant). Fourth Edition. Salemba Four: Jakarta
[22] V. Wiratna Sujarweni. (2015). Research methodology. Yogyakarta: Pustakabarupres
[23] Sugiyono. (2017). Penelitian.Bandung Method: Alfabeta
[24] Yoseph Profit Sinuor. (2010). Business Ethics (Moral Philosophy Approach To Conduct Businessman Contemporary). Jakarta: Yayasan Pustaka Obor Indonesia