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All Journal Jurnal Akuntansi AKUNESA
Rahmatullah Alfikri
Politeknik Negeri Tanah Laut
Economics, Econometrics & Finance

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Determinants of Internal Audit Efficacy: Evaluating the Impact of Auditor Experience, Control Robustness, Executive Backing, and Inter-Auditor Synergy Kristianto Tricahya Prabowo; Anindya Ratna Kartika Hady; Rahmatullah Alfikri; M Bastian
Jurnal Akuntansi Vol 14 No 03 (2026): AKUNESA (May 2026)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n03.p383-393

Abstract

A significant challenge for internal auditing professionals in Indonesia lies in delivering tangible value to their organizations, specifically by ensuring the implementation of sound risk management and good governance practices. The evident scarcity of empirical literature addressing internal audit functions within Indonesian local governments provides the core rationale for conducting this study. Consequently, this research aims to investigate how the effectiveness of internal audits is influenced by several specific variables: auditor experience, the adequacy of internal controls, management backing, and the extent of collaboration between internal and external auditors. Employing a quantitative approach, data were gathered through a questionnaire based survey distributed to 65 respondents. This cohort consisted of financial staff and auditors operating within the Inspectorate and the Regional Financial and Asset Management Agency (BKAD) of Regency Z. Multiple regression analysis was subsequently utilized to examine the collected dataset. The findings reveal that auditor experience, the robustness of internal controls, and active management support significantly enhance internal audit effectiveness. Conversely, the collaborative efforts between internal and external auditing bodies yielded no substantial impact on the overall efficacy of the internal audit process.
Co-Authors Anindya Ratna Kartika Hady M Bastian Prabowo, Kristianto Tricahya