FACTORS AFFECTING THE INTERNAL AUDIT EFFECTIVENESS

Adhista Cahya Mustika

doi:10.14710/jaa.12.2.89-109

DOI: https://doi.org/10.14710/jaa.12.2.89-109

FACTORS AFFECTING THE INTERNAL AUDIT EFFECTIVENESS

*Adhista Cahya Mustika - Universitas Diponegoro, Indonesia

How to cite (IEEE): A. C. Mustika, "FACTORS AFFECTING THE INTERNAL AUDIT EFFECTIVENESS," JURNAL AKUNTANSI DAN AUDITING, vol. 12, no. 2, pp. 89-109, Apr. 2015. https://doi.org/10.14710/jaa.12.2.89-109

How to cite (APA): Mustika, A. C. (2015). FACTORS AFFECTING THE INTERNAL AUDIT EFFECTIVENESS. JURNAL AKUNTANSI DAN AUDITING, 12(2), 89-109. https://doi.org/10.14710/jaa.12.2.89-109

How to cite (BCREC): Mustika, A. C. (2015). FACTORS AFFECTING THE INTERNAL AUDIT EFFECTIVENESS. JURNAL AKUNTANSI DAN AUDITING, 12 (2), 89-109 (doi:10.14710/jaa.12.2.89-109)

How to cite (Chicago): Mustika, Adhista C.. "FACTORS AFFECTING THE INTERNAL AUDIT EFFECTIVENESS." JURNAL AKUNTANSI DAN AUDITING 12, no. 2 (2015): 89-109. Accessed March 27, 2025. https://doi.org/10.14710/jaa.12.2.89-109

How to cite (Vancouver): Mustika AC. FACTORS AFFECTING THE INTERNAL AUDIT EFFECTIVENESS. JURNAL AKUNTANSI DAN AUDITING [Online]. 2015 Apr;12(2):89-109. https://doi.org/10.14710/jaa.12.2.89-109.

How to cite (Harvard): Mustika, A. C., 2015. FACTORS AFFECTING THE INTERNAL AUDIT EFFECTIVENESS. JURNAL AKUNTANSI DAN AUDITING, [Online] Volume 12(2), pp. 89-109. https://doi.org/10.14710/jaa.12.2.89-109 [Accessed 27 Mar. 2025].

How to cite (MLA8): Mustika, Adhista. "FACTORS AFFECTING THE INTERNAL AUDIT EFFECTIVENESS." JURNAL AKUNTANSI DAN AUDITING, vol. 12, no. 2, 15 Apr. 2015, pp. 89-109 , https://doi.org/10.14710/jaa.12.2.89-109. Accessed 27 Mar. 2025.

BibTex Citation Data :

@article{JAA13860,
    author = {Adhista Mustika},
    title = {FACTORS AFFECTING THE INTERNAL AUDIT EFFECTIVENESS},
    journal = {JURNAL AKUNTANSI DAN AUDITING},
  volume = {12},
    number = {2},
    year = {2015},
    keywords = {Internal audit effectiveness, competence, independence, auditee support, relationship between internal and external auditors.},
    abstract = {  This study tests the factors that influence the internal audit effectiveness, including internal auditor competencies, internal auditor independence, auditee support to internal audit activity, and the internal and external auditor relationship. Using the internal auditor inspectorate in Java Province, Indonesia, we found that the internal audit effectiveness can be attained through increase internal audit competence, independence and strong relationship between internal and external auditor. However, this study found that auditee support has no effect on internal audit effectiveness.  },
   issn = {2549-7650},   pages = {89--109}  doi = {10.14710/jaa.12.2.89-109},
    url = {https://ejournal.undip.ac.id/index.php/akuditi/article/view/13860}
}

Refworks Citation Data :

@article{{JAA}{13860}, author = {Mustika, A.}, title = {FACTORS AFFECTING THE INTERNAL AUDIT EFFECTIVENESS}, journal = {JURNAL AKUNTANSI DAN AUDITING}, volume = {12}, number = {2}, year = {2015}, doi = {10.14710/jaa.12.2.89-109}, url = {https://ejournal.undip.ac.id/index.php/akuditi/article/view/13860} }

Citation Format:

Abstract

This study tests the factors that influence the internal audit effectiveness, including internal auditor competencies, internal auditor independence, auditee support to internal audit activity, and the internal and external auditor relationship. Using the internal auditor inspectorate in Java Province, Indonesia, we found that the internal audit effectiveness can be attained through increase internal audit competence, independence and strong relationship between internal and external auditor. However, this study found that auditee support has no effect on internal audit effectiveness.

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Keywords: Internal audit effectiveness, competence, independence, auditee support, relationship between internal and external auditors.

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Section: Research Articles

In Volume 12, Nomor 2, Tahun 2015

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