Pengaruh Pemanfaatan Teknologi Informasi dan Kompetensi Terhadap Efektivitas Audit Internal dengan Dukungan Manajemen Puncak sebagai  Variabel Moderasi

Idha Azizah; Nurul Fadhilah Farid

doi:10.29240/disclosure.v1i2.3684

Pengaruh Pemanfaatan Teknologi Informasi dan Kompetensi Terhadap Efektivitas Audit Internal dengan Dukungan Manajemen Puncak sebagai Variabel Moderasi

Idha Azizah, Nurul Fadhilah Farid

Abstract

The purpose of this research is to examine the factors that influence the Internal Audit Effectiveness conducted by staff or managers of internal auditors in Jakarta. The independent variabel of this research is Information Technology Usage, and Internal Auditor Competence, moderating variable of this research is Top Management Support. The method is using Moderated Regression Analysis (MRA). This research uses a questionaires distribute to 156 respondent using google form distributed to staff or managers of internal auditors in Jakarta. The results of this research were as follows: Internal Auditor Competence and Top Management Supports are significantly positive effect with Internal Audit Effectiveness, Information Technology Usage has no effect with Internal Audit Effectiveness, Top Management Support does not moderate the relationship between Information Technology Usage and Internal Auditor Competence with Internal Audit Effectiveness.

Keywords

Internal Audit Effectiveness, Information Technology Usage, Internal Auditor Competence, Top Management Support

Full Text:

PDF

References

Alkebsi, Mohammed dan Khairul Azman Aziz. 2017. Information Technology Usage, Top Management Support and Internal Audit Effectiveness. Asian Journal of Accounting and Governance.

Alkebsi, Mohammed, dkk. 2014. The Relationship Between Information Technology Usage, Top Management Support, and Internal Audit Effectiveness. International Management Accounting Confrence 7. Desember 2014.

Alzeban, Abdulaziz dan David Gwilliam. 2014. Factors Affecting the Internal Audit Effectiveness: A Survey of the Saudi Public Sector. Journal of International Accounting, Auditing and Taxation.

Amani, Tatik, dkk. 2017. Dampak Teknologi Informasi Terhadap Audit Internal. Prosiding Seminar Nasional dan Call For Paper Ekonomi dan Bisnis.

Anjaswara, R., & Hardivizon, H. (2017). Preferensi Strategi Pemasaran Bank Syari’ah Menanggapi Perilaku Konsumsi Masyarakat Saat Musim Panen. AL-FALAH : Journal of Islamic Economics, 2(2), 81–102. https://doi.org/10.29240/jie.v2i2.246

Azwar, Saifuddin. 2013. Metode Penelitian. Yogyakarta: Pustaka Pelajar.

Baharuddin, Zulkifli, dkk. 2014. Factors that Contribute to the Effectiveness of Internal Audit in Public Sector. Vol 70.

Gamayuni, Rindu Rika. 2016. Dukungan Manajemen sebagai variabel Moderating bagi Efektivitas fungsi Audit Internal pada Pemerintah daerah. Jurnal Akuntansi dan Keuangan. Vol 21 No 1.

George, Drogalas, dkk. 2015. Factors Associated with Internal Audit Effectiveness: Evidence from Greece. Journal of Accounting and Taxation. Vol 7(7).

Ghozali, Imam. 2016. Aplikasi Analisis Multivariete Dengan Program IBM SPSS 23 (Edisi 8). Semarang: Badan Penerbit Universitas Diponegoro.

Hajaru, F., & Hardivizon, H. (2016). Individual Experience dan Persepsi Pedagang: Relasi Pengalaman Individual Dan Persepsi Pedagang Terhadap Bank Syariah. AL-FALAH : Journal of Islamic Economics, 1(1), 89–104. https://doi.org/10.29240/jie.v1i1.63

Hardivizon, & Sholihin, M. (2021). Hybrid Rationality behind Customers’ Choices of the Islamic Banks: An Experience of Bengkulu, Indonesia. Journal of Islamic Thought and Civilization, 11(1), 175–200. https://doi.org/10.32350/jitc.111.10

Komalasari, Desi. 2018. Efektivitas Audit Internal Pada PT. BTS. Festival Riset Ilmiah Manajemen & Akuntansi.

Ratnaningsih, Kadek Indah dan I Gusti Ngurah Agung Suaryana. 2014. Pengaruh Kecanggihan Teknologi Informasi, Partisipasi Manajemen, dan Pengetahuan Manajer Akuntansi pada Efektivitas Sistem Informasi Akuntansi. E-Jurnal Akuntansi Universitas Udayana 6.1.

Sari, Dea Nurfika dan Haryanto. 2016. Analisis Determinan Efektivitas Auditor Internal pada Inspektorat Provinsi Daerah Istimewa Yogyakarta. Jurnal Akuntansi & Auditing. Vol 13 No 2.

Widodo, Robertus Aryo Kusumo. 2016. Pengaruh Kompetensi, Tingkat Pendidikan Auditor dan Time Budget Pressure terhadap Kualitas Hasil Audit. Jurnal Akuntansi. Vol 10 No 1

DOI: http://dx.doi.org/10.29240/disclosure.v1i2.3684