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The effect of internal auditor competence and objectivity, and management support on effectiveness of internal audit function and financial reporting quality implications at local government

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  • Rindu Rika Gamayuni

Abstract

Governmental internal auditors have an important function at the central and local government, but the internal audit function is still not effective, and needs to be improved. Therefore, this research aims to examine the effect of the internal auditor competence and objectivity, and management support on the effectiveness of the internal audit function, and its implication on the quality of financial reporting. This research uses survey method with description verification approach, and it is conducted on local government at Java Island, Indonesia. Primary data was statistically tested by using SEM partial least square (PLS). This research has shown that the internal auditor competence and objectivity, and management support have significant influence to the effectiveness of the internal audit function. Moreover, the internal auditor competence and objectivity and the effectiveness of the internal audit function have significant influence to the financial reporting quality.

Suggested Citation

  • Rindu Rika Gamayuni, 2018. "The effect of internal auditor competence and objectivity, and management support on effectiveness of internal audit function and financial reporting quality implications at local government," International Journal of Economic Policy in Emerging Economies, Inderscience Enterprises Ltd, vol. 11(3), pages 248-261.
    • Handle: RePEc:ids:ijepee:v:11:y:2018:i:3:p:248-261
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    Cited by:

    1. Jeivi Brenda Andolo & David A. A. Pesudo, 2021. "The Effects of Competence and Motivation on Audit Quality with Ethical Orientation as a Moderating Variable," International Journal of Science and Business, IJSAB International, vol. 5(4), pages 59-79.
    2. Xiong Wang & Fernando A. F. Ferreira & Pengyu Yan, 2024. "A multi-objective competency-based decision support system for the assignment of internal auditors to multiple projects," Annals of Operations Research, Springer, vol. 338(1), pages 303-334, July.
    3. Saddam A. Hazaea & Ebrahim Mohammed Al-Matari & Adam Mohamed Omer & Najib H. S. Farhan & Jinyu Zhu, 2024. "The impact of internal audit system on performance: evidence from emerging markets," Palgrave Communications, Palgrave Macmillan, vol. 11(1), pages 1-14, December.

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