The Effect of Objectivity, Competence and Independence on Internal Audit Effectiveness with Management Support as a Moderating Variable
Keywords:
Objectivity, Competence, Independence, Management Support, Internal Audit Effectiveness
Abstract
This study aims to analyze the influence of objectivity, competence, and independence on the effectiveness of internal audit, with management support as a moderating variable. The research was conducted at the Inspectorate of Jambi Province using a quantitative approach. Data were collected through questionnaires distributed to 84 respondents and analyzed using the Structural Equation Modeling - Partial Least Squares (SEM-PLS) method with the assistance of WarpPLS 8.0 software. The results indicate that auditor objectivity, competence, and independence have a significant effect on the effectiveness of internal audit. Furthermore, management support is proven to significantly moderate the relationship between objectivity and internal audit effectiveness. However, management support does not significantly moderate the relationship between competence and internal audit effectiveness, nor the relationship between independence and internal audit effectiveness. These findings reinforce the importance of auditor individual characteristics, particularly objectivity, competence, and independence, in enhancing internal audit effectiveness. In addition, management support only plays a significant role when auditors act objectively, but is not strong enough to enhance the role of competence and independence in improving internal audit effectiveness.
References
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Alzeban, A., & Gwilliam, D. (2014). Factors affecting the internal audit effectiveness: A survey of the Saudi public sector. Journal of International Accounting, Auditing and Taxation, 23(2), 74–86. https://doi.org/10.1016/j.intaccaudtax.2014.06.001
Baqir, N. Al, & Sulhani, S. (2023). Corporate Governance, Effectiveness of Internal Audit Function and Fraud in Islamic Banking in Indonesia. Asia Pacific Fraud Journal, 8(1), 77. https://doi.org/10.21532/apfjournal.v8i1.272
Boyatzis, R. E. (1991). The Competent Manager: A Model for Effective Performance. A Wiley-Interscience Publication.
Cohen, A., & Sayag, G. (2010). The Effectiveness of Internal Auditing: An Empirical Examination of its Determinants in Israeli Organisations. Australian Accounting Review, 20(3), 296–307. https://doi.org/10.1111/j.1835-2561.2010.00092.x
Frizky, O. :, Rakhmat, D., Dosen, ), Yayasan, T., Ekonomi, F., Bisnis, D., & Fadillah, N. (2019). Pengaruh Kompetensi Internal Auditor, Objektivitas Internal Auditor Dan Keberanian Moral Terhadap Efektivitas Audit Internal Dengan Dukungan Manajemen Senior Sebagai Variabel Moderasi (Vol. 4). www.kontan.co.id
Gamayuni, R. R. (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. In Int. J. Economic Policy in Emerging Economies (Vol. 11, Issue 3).
Ghozali, I. (2020). Partial Least Squares: Konsep, Metode dan Aplikasi menggunakan Program WarpPLS 7.0. Badan Penerbit Universitas Diponegoro.
Ghozali, I., & Latan, H. (2015). Partial Least Squares Konsep Teknik dan Aplikasi dengan Program Smart PLS 3.0. UNDIP.
Khanam, Z. (2024). Effectiveness of internal auditing from the lens of internal audit factors: empirical findings from the banking sector of Bangladesh. Journal of Financial Crime. https://doi.org/10.1108/JFC-11-2023-0299
Lenz, R., & Hahn, U. (2015). A synthesis of empirical internal audit effectiveness literature pointing to new research opportunities. Managerial Auditing Journal, 30(1), 5–33. https://doi.org/10.1108/MAJ-08-2014-1072
Mardiasmo. (2001). Pengawasan, Pengendalian dan Pemeriksaan Kinerja Pemerintah Daerah dalam Pelaksanaan Otonomi Daerah. Jurnal Bisnis Dan Akuntansi, 2.
Munasdi. (2024). Kasus Korupsi Dana PKK Tebo Rp1,7 Miliar Masih Mandek, Belum Ada Tersangka?
Novranggi, E., & Sunardi. (2019). The Effect of Competence, Objectivity and Internal Audit Quality The Effectiveness of Internal Audit with Senior Management Support As Variable Moderation. KnE Social Sciences. https://doi.org/10.18502/kss.v3i26.5359
Pickett, K. H. S. (2010). The internal auditing handbook (3rd ed.). Wiley.
Poltak, H., Sudarma, M., & Purwanti, L. (2019). The Determinants of the Effectiveness of Internal Audits with Management Support as the Moderating Variable. International Journal of Multicultural and Multireligious Understanding, 6(1), 33. https://doi.org/10.18415/ijmmu.v6i1.483
Rozali, R. D. Y., & Alfian, R. (2014). Pengaruh Efektivitas Fungsi Audit Internal Terhadap Pengungkapan Kelemahan Pengendalian Internal. Jurnal Riset Akuntansi Dan Keuangan, 2(2), 326–337.
Salsabila, N. T., Kuntadi, C., & Pramukty, R. (2023). Pengaruh Pengalaman Auditor, Independensi, Dan Dukungan Manajemen Terhadap Efektivitas Audit Internal. Jurnal Economina, 2(6), 1438–1450. https://doi.org/10.55681/economina.v2i6.621
Sari, C. N. (2022). Pengaruh Kompetensi, Independensi, Akuntabilitas, Dan Pengalaman Di Masa Pandemi Covid-19 Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderasi (Studi Kasus Di Kantor Inspektorat Provinsi Kalbar). Jurnal Kajian Ilmiah Akuntansi, 12(1).
Setiowati, D. P., Kuntadi, C., & Pramukty, R. (2023). Pengaruh Kompetensi Internal, Objektivitas, Dan Independensi Terhadap Efektivitas Audit Internal. Jurnal Economina, 2(7), 1803–1815. https://doi.org/10.55681/economina.v2i7.675
Sholihin, M., & Ratmono, D. (2021). Analisis SEM-PLS dengan WarpPLS 7.0 untuk Hubungan Nonlinier dalam Penelitian Sosial dan Bisnis (Edisi 2). Penerbit ANDI.
Sirajuddin, B., Akuntansi, J., Ekonomi, F., Bisnis, D., Palembang, U. M., & Ravember, R. (2020). Integritas Internal Auditor Sebagai Variabel Moderasi Pengaruh Kompetensi, Pengalaman Kerja Internal Auditor Dan Dukungan Manajemen Senior Terhadap Efektivitas Audit Internal. Balance : Jurnal Akuntansi Dan Bisnis, 5(1), 40–52. http://jurnal.um-palembang.ac.id/balance
Spencer, L. M., & Spencer, S. M. (1993). Competence at Work: Models for Superior Performance (berilustrasi). Wiley.
Suci, B. M., Kuntadi, C., & Pramukty, R. (2023). Pengaruh Integritas, Kompetensi Dan Pengalaman Auditor Terhadap Efektivitas Audit Internal. Jurnal Economina, 2(7), 1767–1776. https://doi.org/10.55681/economina.v2i7.672
Wibowo. (2016). Manajemen Kinerja (Edisi Revisi). Jakarta: Rajawali Pers.
Yang, M. R. P., & Suartana, I. W. (2017). Pengaruh Good Governance, Pengelolaan Keuangan Daerah dan Sistem Pengendalian Intern Pemerintah Pada Kinerja Pemerintah Daerah. E-Jurnal Akuntansi Universitas Udayana, 2.
Yanti, D., Permatasari, I., Akuntansi, J., Ekonomi, F., Bisnis, D., Palembang, U. M., Kunci, K., & Korespondensi, A. (2020). Pengaruh Integritas, Objektivitas Dan Keberanian Moral Terhadap Efektifitas Kebijakan Audit Internal Dengan Dukungan Manajemen Senior Sebagai Variabel Moderasi. Journal of Applied Business Administration, 124–133. https://jurnal.polibatam.ac.id
Yusup, S., Usman, & Taruh, V. (2024). Pengaruh Kompetensi dan Independensi Terhadap Efektivitas Audit Internal Serta Dampaknya pada Tata Kelola Pemerintah yang Baik: Studi Pada Inspektorat Kota Gorontalo. Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah, 6(9). https://doi.org/10.47467/alkharaj.v6i9.2678
Published
2025-06-13
How to Cite
Muhammad Soni, Afrizal, & Rico Wijaya. (2025). The Effect of Objectivity, Competence and Independence on Internal Audit Effectiveness with Management Support as a Moderating Variable. International Journal of Economics, Business and Innovation Research, 4(04), 371-389. https://doi.org/10.63922/ijebir.v4i04.1943
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