Empirical Analysis of Determinant Factors of Independence and Objectivity of Internal Auditors in Indonesian Government Organizations

Kurniawati, Febriana (2017) Empirical Analysis of Determinant Factors of Independence and Objectivity of Internal Auditors in Indonesian Government Organizations. Other thesis, Universitas Sebelas Maret.

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      Abstract

      We examine the effects of auditors competence, auditor-auditee relationship, professional identification, top management support, and internal auditor-external auditor relationship towards internal auditors independence (Ahmad and Taylor, 2009) and objectivity (Muqattash, 2011) in Ministry of Finance and Ministry of Religious Affairs. Responses from questionnaires were collected from 204 respondents of internal auditors in both ministries. Using multiple linear regression model, we found that auditors competence and auditor-auditee relationship have a significant effect towards both independence and objectivity of the auditors, while top management support only affects auditors objectivity. The study shows different results for each ministry. Only auditor-auditee relationship that affects independence in both ministries, and only auditors competence that affects objectivity in both ministries. Thus, we agree that auditors competence and auditor-auditee relationship are two most important factors in determining both independence and objectivity of internal auditors in Indonesian government entities. Keywords: Independence, objectivity, internal auditors, government entity, competence, Indonesia

      Item Type: Thesis (Other)
      Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
      Divisions: Fakultas Ekonomi dan Bisnis
      Fakultas Ekonomi dan Bisnis > Akuntansi
      Depositing User: rifqi imaduddin
      Date Deposited: 23 Oct 2017 12:53
      Last Modified: 23 Oct 2017 12:53
      URI: https://eprints.uns.ac.id/id/eprint/35441

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