IDEAS home Printed from https://ideas.repec.org/a/ids/ijmefi/v11y2018i3p179-191.html
   My bibliography  Save this article

Factors affecting internal audit function effectivity (internal auditor competence and objectivity, management support and organisation culture) at local government

Author

Listed:
  • Rindu Rika Gamayuni

Abstract

Internal audit function is important at the central and local government, but is still weak, and it needs to be improved. Therefore, this research aims to examine the effect of the internal auditor competence and objectivity, management support and organisation culture on the effectiveness of the internal audit function. This research uses survey method with description verification approach, and it is conducted on local government in Lampung Province, Indonesia. Primary data are statistically tested by using SEM partial least square (PLS). This research has shown that the internal auditor competence and objectivity, and organisation culture has significant influence to the effectiveness of internal audit function, but management support does not.

Suggested Citation

  • Rindu Rika Gamayuni, 2018. "Factors affecting internal audit function effectivity (internal auditor competence and objectivity, management support and organisation culture) at local government," International Journal of Monetary Economics and Finance, Inderscience Enterprises Ltd, vol. 11(3), pages 179-191.
    • Handle: RePEc:ids:ijmefi:v:11:y:2018:i:3:p:179-191
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=93786
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Nadia Abu Kwaik & Rateb Sweis & Baraa Allan & Ghaleb Sweis, 2023. "Factors Affecting Risk Management in Industrial Companies in Jordan," Administrative Sciences, MDPI, vol. 13(5), pages 1-28, May.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijmefi:v:11:y:2018:i:3:p:179-191. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=218 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.