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ALFRIN ERNEST MARTEN USMANY
PATTIMURA UNIVERSITY
Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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EFFECT OF EDUCATION, TRAINING, EXPERIENCE, INDEPENDENCE AND PROFESSIONAL ATTITUDE ON THE EFFECTIVENESS OF INTERNAL AUDIT ALFRIN ERNEST MARTEN USMANY
INTERNATIONAL JOURNAL OF MULTI SCIENCE Vol. 2 No. 06 (2021): INTERNATIONAL JOURNAL OF MULTISCIENCE - SEPTEMBER EDITION
Publisher : CV KULTURA DIGITAL MEDIA

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Abstract

This study aims to analyze the effect of education, training, experience, independence and professional attitude on the effectiveness of internal audit. The object of this research is the inspectorate auditor of the Maluku Provincial Government and the Ambon City Government inspectorate auditor. Questionnaires were distributed as many as 100 research samples, 47 questionnaires were returned. Data were analyzed using Partial Least Square (PLS) with the help of SmartPLS software version 3.0. The endogenous variables in this study are the effectiveness of internal audit while the exogenous variables are education, training, experience, independence and professional attitude. The results of this study indicate that the variables of experience, independence and professional attitude have a significant positive effect on the effectiveness of internal audit. Meanwhile, education and training variables have no significant effect on the effectiveness of internal audit.
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