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FACTORS AFFECTING THE INTERNAL AUDIT EFFECTIVENESS Mustika, Adhista Cahya
JURNAL AKUNTANSI DAN AUDITING Volume 12, Nomor 2, Tahun 2015
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (521.042 KB) | DOI: 10.14710/jaa.12.2.89-109

Abstract

This study tests the factors that influence the internal audit effectiveness, including internal auditor competencies, internal auditor independence, auditee support to internal audit activity, and the internal and external auditor relationship. Using the internal auditor inspectorate in Java Province, Indonesia, we found that the internal audit effectiveness can be attained through increase internal audit competence, independence and strong relationship between internal and external auditor. However, this study found that auditee support has no effect on internal audit effectiveness.
Pencegahan Tindak Pidana Terorisme di Indonesia melalui Kebijakan Migrasi: Dampak dan Tantangan A. Taha, Ikram; Jayawardhana, Wilman; Siregar, Parida Johanna; Mustika, Adhista Cahya
Jurnal Kajian Stratejik Ketahanan Nasional Vol. 5, No. 2
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

International migration is carried out by people from various parts of the world with specific aims and objectives. Some people do international migration deliberately to leave their country of origin due to conflicts, natural disasters, repressive governments, economic factors, etc. This study aims to determine the relationship between international migration and acts of terrorism in Indonesia. The research method is a qualitative descriptive analytical method. Acts of terrorism and migration become instruments in understanding and formulating explanations about the relationship between the two. Literature and document searches are used to collect data and information. The results of the study show that migration is one of the factors that encourage acts of terrorism in Indonesia. Actions of deconstruction by the government and cooperation between state institutions are needed to minimize acts of terrorism caused by migration. Keywords: Migration, Refugee, Terorism