Pengaruh Kompetensi, Independensi, dan Objektivitas terhadap Efektivitas Auditor Internal dalam Mewujudkan World Class University dengan Integritas Internal Auditor sebagai Variabel Moderating pada Perguruan Tinggi di Medan

Abstract

This research aims to determine the influence of competence, independence and objectivity on the effectiveness of internal auditors in realizing a world class university with internal auditor integrity as a moderating variable in universities in the city of Medan. This research is a type of associative research with a form of causal relationship. The population used in this research is the internal supervisory unit of state universities and private universities in the city of Medan. The sample for this research was the internal supervisory unit of state universities and private universities with 89 respondents. The data collection technique used in this research is the Questionnaire Method. And the data analysis technique used is structural equation modeling which is carried out with the help of SmartPLS software. The results obtained in this study indicate that competence influences the effectiveness of internal auditors in realizing a world class university, independence influences the effectiveness of internal auditors in realizing a world class university, objectivity influences the effectiveness of internal auditors in realizing a world class university, internal auditor integrity can moderate the influence competence on the effectiveness of internal auditors in realizing a world class university, the integrity of internal auditors can moderate the influence of independence on the effectiveness of internal auditors in realizing a world class university, the integrity of internal auditors can moderate the influence of objectivity on the effectiveness of internal auditors in realizing a world class university.