Open AccessDETERMINAN EFEKTIVITAS AUDITOR INTERNAL PEMERINTAH (Studi Pada Kantor Inspektorat Provinsi Maluku Utara)
Author(s) -
Irfan Zamzam,
Suriana Ar Mahdi
Publication year - 2018
Publication title -
jurnal akuntansi dan auditing/jurnal akuntansi dan auditing
Language(s) - English
Resource type - Journals
eISSN - 2549-7650
pISSN - 1412-6699
DOI - 10.14710/jaa.v14i1.18223
Subject(s) - internal audit , path analysis (statistics) , audit , affect (linguistics) , accounting , independence (probability theory) , work (physics) , quality (philosophy) , quality audit , business , psychology , statistics , mathematics , engineering , mechanical engineering , philosophy , communication , epistemology
This study examines the determinants of the effectiveness of internal auditors at the Office of the Inspectorate of North Maluku. Specifically, this study tests; influence of professional expertise, quality of work, independence, perceived career path and top management influence of internal auditor on the effectiveness of internal audit. Analysis was conducted by using multiple regression analysis from 43 respondents. The results showed that; Professional expertise, quality of work, independence and career path affect the effectiveness of internal audit while top management support does not influence the effectiveness of internal audit.