Pengaruh Kompetensi Auditor, Independensi Auditor, dan Objektivitas Auditor terhadap Efektivitas Audit Internal dengan Top Management Support sebagai Variabel Moderasi (Studi pada Perguruan Tinggi Negeri Berbadan Hukum di Indonesia)

Abstract

The effectiveness of internal audit in the public universities as legal entities in Indonesia is not optimal because of the increase in the number of corruption cases in the last few years. The objective of the research is to examine and analyze the impact of various factors such as Auditor Competency, Auditor Independency, Auditor Objectivity, and Top Management Support as moderating variable on the effectiveness of internal audit. The research uses descriptive quantitative method. The population is all auditors SPI PTN BH (Legal Entity State University) in Indonesia. Samples of research is 80 auditors SPI at PTN BH in Indonesia. The data are collected by distributing questionnaires and analyzed by using SmartPLS application. The result of the research shows that Auditor Competency, Auditor Independency, and Auditor Objectivity have positive influence on the effectiveness of internal audit. Besides that, Top Management Support cannot moderate the influence of Auditor Competency, Auditor Independency, and Auditor Objectivity on the effectiveness of internal audit.