Gamayuni, Rindu Rika (2018) Factors affecting internal audit function effectivity (internal auditor competence and objectivity, management support and organisation culture) at local government. Int. J. Monetary Economics and Finance,, 11 (3). pp. 179-191. ISSN 1752-0479

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Abstract

Internal audit function is important at the central and local government, but is still weak, and it needs to be improved. Therefore, this research aims to examine the effect of the internal auditor competence and objectivity, management support and organisation culture on the effectiveness of the internal audit function. This research uses survey method with description verification approach, and it is conducted on local government in Lampung Province, Indonesia. Primary data are statistically tested by using SEM partial least square (PLS). This research has shown that the internal auditor competence and objectivity, and organisation culture has significant influence to the effectiveness of internal audit function, but management support does not.

Item Type: Article
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User: rindu rika
Date Deposited: 15 Nov 2018 03:05
Last Modified: 15 Nov 2018 03:05
URI: http://repository.lppm.unila.ac.id/id/eprint/9947

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