ANALISIS FAKTOR YANG MEMPENGARUHI EFEKTIVITAS AUDIT INTERNAL (STUDI PADA INSPEKTORAT PROVINSI JAWA TENGAH)

Abstract

The aim of this research is to analyze some factors that influence the internal audit effectiveness. There are four factors, competence of internal auditor, independence of internal auditor, auditee support to internal audit activity, and the relationship between internal and external auditor. This research used the internal auditor of Inspectorate of Central Java as the population which has 33 total in number. Because of the small number of the population, the sample is taken by census method. The data were obtained by questionnaire. The data analysis technique in this research using multiple regression analysis. The results showed that competence, independence, and relationship between internal and external auditor has positive effect on internal audit effectiveness. While, auditee support to internal audit activity has no effect on internal audit effectiveness.