The Effect of Competence, Objectivity, Independence on The Effectiveness of Internal Audit with Management Support as Moderating Variable


Authors : Nurul Azizah A. Sunnari; Syarifuddin Rasyid; Nirwana

Volume/Issue : Volume 6 - 2021, Issue 3 - March

Google Scholar : http://bitly.ws/9nMw

Scribd : https://bit.ly/39VYdH6

This study aims to examine the effect of competence, objectivity, independence on the effectiveness of internal audit with management support as moderating variable. The research object in this study was the auditor of The Inspectorate of Makassar city, The Inspectorate of Gowa Regency and The Inspectorate of Maros Regency. The total population was 105 auditors. The technique of determining the sample uses a census method, that was, the entire populations were used as a research sample. In this study the method used was explanatory research. Data collection used a quesionnaire instrument. Data were analyzed using moderated regression analysis processed with SPSS. The result show that competence, objectivity, and independence significantly affect on the effectiveness of the audit internal. Management support moderates the effect of competence, objectivity, independence on the effectiveness of internal audit.

Keywords : Competence; Objectivity; Independence; Management support; Effectiveness of Internal Audit

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