Pengaruh Karakteristik Internal Auditor, Dukungan Manajemen Senior dan Budaya Organisasi Terhadap Efektivitas Internal Audit

Kusuma , Gumulya Sonny Marcel

Jurnal Keuangan dan Bisnis
Vol. 19 No. 2 (2021): Jurnal Keuangan dan Bisnis Volume 19 No. 2, Edisi Oktober 2021

This study examines the influence of internal auditor, senior management support, organizational culture on the effectiveness of internal audits. This research uses convenience sampling technique to select the respondent . Data were collected through a survey on 44 respondents internal auditors who work at BUMN and BUMD of Palembang. Structural Equation Model (SEM) with Partial Least Square (PLS) was applied to analyzed the data. The result of this research indicate positive influence of internal auditor and senior management support on the effectiveness of internal audits. Futhermore, it was found that there were no significant influence organizational culture on the effectiveness of internal audits.