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All Journal Jurnal Akuntansi & Auditing Indonesia ACCOUNTABILITY INVENTORY: JURNAL AKUNTANSI Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jambura Accounting Review Jurnal Pendidikan dan Konseling Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Technopreneurship on Economics and Business Review (JTEBR) Journal of Innovation in Management, Accounting and Business Jurnal Akuntansi Manado (JAIM) Klabat Accounting Review Jurnal Pengabdian Masyarakat dan Riset Pendidikan Indonesian Journal of Applied Accounting and Finance
Miryam Pingkan Lonto
Universitas Negeri Manado
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : Jurnal Akuntansi

 1 
Does audit quality mediate the effect of information technology and competence on internal audit effectiveness? Lonto, Miryam P.; Pandowo, Aditya
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 1 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss1.art3

Abstract

The effectiveness of the internal audit function plays a vital role in the government system’s detection of all fraud risks in an organization. Therefore, this study aims to examine the effects of information technology, competence and professional proficiency on the effectiveness of internal audits, with internal audit quality as a mediator. This study applies a quantitative approach involving a survey of the internal auditors of the Inspectorates of Greater North Sulawesi, the Financial and Development Supervisory Agency, and a census sampling technique. The results of the study show that the use of information technology increases the effectiveness of internal audits, and the higher audit quality resulting from auditor competence increases the effectiveness of internal audits. This study supports institutional theory, provides implications for regional inspectorates to maintain audit quality in performing their respective tasks, and strongly encourages the use of E-Audit applications for early fraud detection in local governments.
Co-Authors Adithya Pandowo Afifah Poernomo Cecilia Lelly Kewo Debora Prisilia Lengkong Essing, Anggriani Injilia Evani E. R. Songgubun Florence Olivia Moroki Frida Magda Sumual Gres Putri Yolanda Sipayung Jaqueline E.M Tangkau Johny Manaroinsong Karongkong, Brigita Diani Kewo, Cecillia Lelly Linda A. O. Tanor Lovely Joharmansyah Pulukadang Lumentah, Eunke Vion Meidy Santje Selvy Kantohe Miran, Michael Nadia Resilia Mokoagow Olivia Lalamentik Olviane Olke Sumampouw Poernomo, Afifah Purba, Pebisitona Mesajaya Radita Rizal Mubarak Sarah Wuisang Susanti Sa'ban Tala, Olifia Tala, Olivia Tano, Linda A. O Tesalonika Jeanned Pontoh Tinneke Evie Meggy Sumual Ulaan, Lucretia Monica