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References
- Abdulai, I., Salakpi, A., & Nassè, D. T. B. (2021). Internal Audit And Quality Of Financial Reporting In The Public Sector: The Case Of University For Development Studies. Finance & Accounting Research Journal, 3(1), 1–23. https://doi.org/10.51594/farj.v3i1.231
- Albawwat, I. E., Al-hajala, M. E., & Frijat, Y. S. AL. (2021). The Relationship Between Internal Auditors’ Personality Traits, Internal Audit Effectiveness, and Financial Reporting Quality: Empirical Evidence from Jordan. Journal of Asian Finance, Economics and Business, 8(4), 797–808. https://doi.org/10.13106/jafeb.2021.vol8.no4.0797
- Alwi, B. D., & Yuyetta, E. N. A. (2020). The Supply Side Factors Impact on the Effectiveness of Indonesian Government Internal Audit Function. Riset Akuntansi Dan Keuangan Indonesia, 5(3), 223–240.
- Ayboga, M. H., & Ganji, F. (2021). Investigate The Supportive Role Of Management And The Independence Of The Internal Auditor In The Effectiveness Of Internal Audit. Palarch’s Journal Of Archaeology Of Egypt, 18(15), 408–418.
- Dinh, T. H., Pham, D. C., & Nguyen, T. T. (2021). Factors Affecting the Internal Audit Effectiveness of Steel Enterprises in Vietnam. Journal of Asian Finance, Economics and Business, 8(1), 271–283. https://doi.org/10.13106/jafeb.2021.vol8.no1.271
- Gaosong, Q., & Leping, Y. (2021). Measurement of Internal Audit Effectiveness : Construction of Index System and Empirical Analysis. Microprocessors and Microsystems. https://doi.org/https://doi.org/10.1016/j.micpro.2021.104046
- Ha, N. T. H. (2021). The Perception of Determinants Affecting the Effectiveness of Internal Audits in Vietnam Commercial Banks. VNU Journal of Economics and Business, 1(1), 62–71. https://doi.org/10.25073/2588-1108/vnueab.4499
- Hair, et al. (2017). Multivariate Data Analysis (Seventh Ed). New Jersey: Pearson Prentice Hall.
- Hamad, A. U., & Yusuf, S. (2021). Factors Influences the Effectiveness of Internal Audit Services at Ministry of Finance and Planning in Zanzibar. Research Journal of Finance and Accounting, 12(2), 8–13. https://doi.org/10.7176/RJFA/12-2-02
- Hassan, N. A., Zailani, S. H. M., & Hasan, H. A. (2021). A Meta-analysis of Integrated Internal Audit Management Effectiveness towards Business Sustainability. Pertanika Journals Social Sciences & Humanities, 29(2), 233–252. https://doi.org/https://doi.org/10.47836/pjssh.29.S2.16
- Hazaea, S. A., Tabash, M. I., Zhu, J., Khatib, S. F. A., & Farhan, N. H. S. (2021). Internal audit and financial performance of Yemeni commercial banks : Empirical evidence. Banks and Bank Systems, 16(2), 137–147. https://doi.org/10.21511/bbs.16(2).2021.13
- Ibama, K. C. K. (2021). Internal Audit Function And Financial Performance Of Telecommunication Firms In Nigeria. Nigerian Journal of Management Sciences, 22(1), 151–164.
- Islam, K. M. A., & Bhuiyan, A. B. (2021). Determinants of the Effectiveness of Internal Shariah Audit : Evidence from Islamic Banks in Bangladesh. Journal of Asian Finance, Economics and Business, 8(2), 223–230. https://doi.org/10.13106/jafeb.2021.vol8.no2.0223
- Izedonmi, F. I. O., & Olateru-Olagbegi, A. (2021). Internal Audit Quality And Public Sector Management In Nigeria. European Journal of Social Sciences Studies, 6(5), 10–33. https://doi.org/10.46827/ejsss.v6i5.1101
- Joshi, P. L. (2021). Which factors affect the internal audit effectiveness in India? Indian Journal of Commerce & Management Studies, 7(2). https://doi.org/10.18843/ijcms/v12i2/01
- Kassie, W. D. (2021). Bank Specific Determinants of Internal Audit Effectiveness : Evidence from Private Banks in Ethiopia. European Journal of Business and Management, 13(5), 20–31. https://doi.org/10.7176/EJBM/13-5-0
- Khaddafi, M., Heikal, M., & Falahuddin. (2021). Risk Management Implementation Model In Moderating Risk Relationship Based On Internal Audit. Multidiciplinary Output Research For Actual and International Issue, 1(2), 311–322. https://doi.org/10.54443/morfai.v1i2.103
- Mohammed, B. I. (2021). Effect of Internal Audit on Expenditure Control in Mubi North Local Government Area Mubi North Local Government Area. International Journal of Research and Review, 8(1), 48–58.
- Nugroho, Y., Uzliawati, L., & Taqi, M. (2021). The Effect of Audit Quality, Internal Audit Size, Auditor Competency and Management Support on the Effectiveness of Internal Audit. Asian Journal of Social Science and Management Technology, 3(4), 48–60.
- Oladejo, M., Yinus, S. ., Shittu, S., & Rutaro, A. (2021). Internal Audit Practice And Financial Reporting Quality: Perspective From Nigerian Quoted Foods And Beverages Firms. KIU Interdisciplinary Journal of Humanities and Social Sciences, 2(1), 410–428.
- Onay, A. (2021). Factors Affecting the Internal Audit Effectiveness : A Research of the Turkish Private Sector Organizations. Ege Academic Review, 21(1), 1–15. https://doi.org/10.21121/eab.873867
- Rashid, A., Salim, B., & Ahmad, H. N. (2021). Internal Audit Effectiveness and Audit Committee Characteristics : Empirical Evidence from Pakistan. IRASD Journal of Management, 3(1), 1–13. https://doi.org/10.52131/jom.2021.0301.0021
- Ratmono, D., & Darsono, D. (2022). Effectiveness of internal audit in local governments: The moderating role of internal and external auditors’ relations. Accounting Homepage:, 8, 177–186. https://doi.org/10.5267/j.ac.2021.7.004
- Shamsuddin, N., & Bakar, N. S. (2020). The Effectiveness of Internal Audit Function in. In the 7th International Conference on Management and Muamalah 2020 (pp. 432–445).
- Singh, K. S. D., Ravindran, S., Ganesan, Y., Abbasi, G. A., & Haron, H. (2021). Antecedents and Internal Audit Quality Implications of Internal Audit Effectiveness. Int. Journal of Business Science and Applied Management, 16(2), 0–21.
- Sudirman, S., Sasmita, H., & Djabir, M. (2021). Effectiveness of Internal Audit in Supporting Internal Control and Prevention of Fraud. Bongaya Journal for Research in Accounting, 4(1), 8–15.
- Sugiyono. (2018). Metode Penelitian Kualitatif : Untuk Penelitian yang Bersifat: Eksploratif, Enterpretif, Interaktif dan Konstruktif. Bandung: Alfabeta.
- Sumito, N., Setiyawati, H., & Mappanyukki, R. (2021). Influence of Internal Audit and Internal Control System on Quality of the Financial Statement. In Proceedings of the Conference on International Issues in Business and Economics Research (CIIBER 2019) (Vol. 161, pp. 26–31).
- Sunnari, N. A. A., Rasyid, S., & Nirwana. (2021). The Effect of Competence, Objectivity, Independence on The Effectiveness of Internal Audit with Management Support as Moderating Variable. International Journal of Innovative Science and Research Technology, 6(3), 993–1000.
- Tahir, A., Ahmad, W., & Anwar, M. M. (2019). Factors Influencing the Effectiveness of Internal Audit in the Power Sector of Pakistan. Global Regional Review (GRR), IV(III), 474–491. https://doi.org/10.31703/grr.2019(IV-III).52
- Yudianto, I., Mulyani, S., Fahmi, M., & Winarningsih, S. (2021). The Influence Of Enterprise Risk Management Implementation And Internal Audit Quality On Universities’ Performance In Indonesia. Journal Of Southwest Jiaotong University, 56(2). https://doi.org/10.35741/issn.0258-2724.56.2.13
- Zainal, N. H. (2021). Internal Audit Quality And Disclosure On Risk Management And Internal Control. International Journal of Business, Economics and Management, 8(3), 154–164. https://doi.org/10.18488/journal.62.2021.83.154.164
References
Abdulai, I., Salakpi, A., & Nassè, D. T. B. (2021). Internal Audit And Quality Of Financial Reporting In The Public Sector: The Case Of University For Development Studies. Finance & Accounting Research Journal, 3(1), 1–23. https://doi.org/10.51594/farj.v3i1.231
Albawwat, I. E., Al-hajala, M. E., & Frijat, Y. S. AL. (2021). The Relationship Between Internal Auditors’ Personality Traits, Internal Audit Effectiveness, and Financial Reporting Quality: Empirical Evidence from Jordan. Journal of Asian Finance, Economics and Business, 8(4), 797–808. https://doi.org/10.13106/jafeb.2021.vol8.no4.0797
Alwi, B. D., & Yuyetta, E. N. A. (2020). The Supply Side Factors Impact on the Effectiveness of Indonesian Government Internal Audit Function. Riset Akuntansi Dan Keuangan Indonesia, 5(3), 223–240.
Ayboga, M. H., & Ganji, F. (2021). Investigate The Supportive Role Of Management And The Independence Of The Internal Auditor In The Effectiveness Of Internal Audit. Palarch’s Journal Of Archaeology Of Egypt, 18(15), 408–418.
Dinh, T. H., Pham, D. C., & Nguyen, T. T. (2021). Factors Affecting the Internal Audit Effectiveness of Steel Enterprises in Vietnam. Journal of Asian Finance, Economics and Business, 8(1), 271–283. https://doi.org/10.13106/jafeb.2021.vol8.no1.271
Gaosong, Q., & Leping, Y. (2021). Measurement of Internal Audit Effectiveness : Construction of Index System and Empirical Analysis. Microprocessors and Microsystems. https://doi.org/https://doi.org/10.1016/j.micpro.2021.104046
Ha, N. T. H. (2021). The Perception of Determinants Affecting the Effectiveness of Internal Audits in Vietnam Commercial Banks. VNU Journal of Economics and Business, 1(1), 62–71. https://doi.org/10.25073/2588-1108/vnueab.4499
Hair, et al. (2017). Multivariate Data Analysis (Seventh Ed). New Jersey: Pearson Prentice Hall.
Hamad, A. U., & Yusuf, S. (2021). Factors Influences the Effectiveness of Internal Audit Services at Ministry of Finance and Planning in Zanzibar. Research Journal of Finance and Accounting, 12(2), 8–13. https://doi.org/10.7176/RJFA/12-2-02
Hassan, N. A., Zailani, S. H. M., & Hasan, H. A. (2021). A Meta-analysis of Integrated Internal Audit Management Effectiveness towards Business Sustainability. Pertanika Journals Social Sciences & Humanities, 29(2), 233–252. https://doi.org/https://doi.org/10.47836/pjssh.29.S2.16
Hazaea, S. A., Tabash, M. I., Zhu, J., Khatib, S. F. A., & Farhan, N. H. S. (2021). Internal audit and financial performance of Yemeni commercial banks : Empirical evidence. Banks and Bank Systems, 16(2), 137–147. https://doi.org/10.21511/bbs.16(2).2021.13
Ibama, K. C. K. (2021). Internal Audit Function And Financial Performance Of Telecommunication Firms In Nigeria. Nigerian Journal of Management Sciences, 22(1), 151–164.
Islam, K. M. A., & Bhuiyan, A. B. (2021). Determinants of the Effectiveness of Internal Shariah Audit : Evidence from Islamic Banks in Bangladesh. Journal of Asian Finance, Economics and Business, 8(2), 223–230. https://doi.org/10.13106/jafeb.2021.vol8.no2.0223
Izedonmi, F. I. O., & Olateru-Olagbegi, A. (2021). Internal Audit Quality And Public Sector Management In Nigeria. European Journal of Social Sciences Studies, 6(5), 10–33. https://doi.org/10.46827/ejsss.v6i5.1101
Joshi, P. L. (2021). Which factors affect the internal audit effectiveness in India? Indian Journal of Commerce & Management Studies, 7(2). https://doi.org/10.18843/ijcms/v12i2/01
Kassie, W. D. (2021). Bank Specific Determinants of Internal Audit Effectiveness : Evidence from Private Banks in Ethiopia. European Journal of Business and Management, 13(5), 20–31. https://doi.org/10.7176/EJBM/13-5-0
Khaddafi, M., Heikal, M., & Falahuddin. (2021). Risk Management Implementation Model In Moderating Risk Relationship Based On Internal Audit. Multidiciplinary Output Research For Actual and International Issue, 1(2), 311–322. https://doi.org/10.54443/morfai.v1i2.103
Mohammed, B. I. (2021). Effect of Internal Audit on Expenditure Control in Mubi North Local Government Area Mubi North Local Government Area. International Journal of Research and Review, 8(1), 48–58.
Nugroho, Y., Uzliawati, L., & Taqi, M. (2021). The Effect of Audit Quality, Internal Audit Size, Auditor Competency and Management Support on the Effectiveness of Internal Audit. Asian Journal of Social Science and Management Technology, 3(4), 48–60.
Oladejo, M., Yinus, S. ., Shittu, S., & Rutaro, A. (2021). Internal Audit Practice And Financial Reporting Quality: Perspective From Nigerian Quoted Foods And Beverages Firms. KIU Interdisciplinary Journal of Humanities and Social Sciences, 2(1), 410–428.
Onay, A. (2021). Factors Affecting the Internal Audit Effectiveness : A Research of the Turkish Private Sector Organizations. Ege Academic Review, 21(1), 1–15. https://doi.org/10.21121/eab.873867
Rashid, A., Salim, B., & Ahmad, H. N. (2021). Internal Audit Effectiveness and Audit Committee Characteristics : Empirical Evidence from Pakistan. IRASD Journal of Management, 3(1), 1–13. https://doi.org/10.52131/jom.2021.0301.0021
Ratmono, D., & Darsono, D. (2022). Effectiveness of internal audit in local governments: The moderating role of internal and external auditors’ relations. Accounting Homepage:, 8, 177–186. https://doi.org/10.5267/j.ac.2021.7.004
Shamsuddin, N., & Bakar, N. S. (2020). The Effectiveness of Internal Audit Function in. In the 7th International Conference on Management and Muamalah 2020 (pp. 432–445).
Singh, K. S. D., Ravindran, S., Ganesan, Y., Abbasi, G. A., & Haron, H. (2021). Antecedents and Internal Audit Quality Implications of Internal Audit Effectiveness. Int. Journal of Business Science and Applied Management, 16(2), 0–21.
Sudirman, S., Sasmita, H., & Djabir, M. (2021). Effectiveness of Internal Audit in Supporting Internal Control and Prevention of Fraud. Bongaya Journal for Research in Accounting, 4(1), 8–15.
Sugiyono. (2018). Metode Penelitian Kualitatif : Untuk Penelitian yang Bersifat: Eksploratif, Enterpretif, Interaktif dan Konstruktif. Bandung: Alfabeta.
Sumito, N., Setiyawati, H., & Mappanyukki, R. (2021). Influence of Internal Audit and Internal Control System on Quality of the Financial Statement. In Proceedings of the Conference on International Issues in Business and Economics Research (CIIBER 2019) (Vol. 161, pp. 26–31).
Sunnari, N. A. A., Rasyid, S., & Nirwana. (2021). The Effect of Competence, Objectivity, Independence on The Effectiveness of Internal Audit with Management Support as Moderating Variable. International Journal of Innovative Science and Research Technology, 6(3), 993–1000.
Tahir, A., Ahmad, W., & Anwar, M. M. (2019). Factors Influencing the Effectiveness of Internal Audit in the Power Sector of Pakistan. Global Regional Review (GRR), IV(III), 474–491. https://doi.org/10.31703/grr.2019(IV-III).52
Yudianto, I., Mulyani, S., Fahmi, M., & Winarningsih, S. (2021). The Influence Of Enterprise Risk Management Implementation And Internal Audit Quality On Universities’ Performance In Indonesia. Journal Of Southwest Jiaotong University, 56(2). https://doi.org/10.35741/issn.0258-2724.56.2.13
Zainal, N. H. (2021). Internal Audit Quality And Disclosure On Risk Management And Internal Control. International Journal of Business, Economics and Management, 8(3), 154–164. https://doi.org/10.18488/journal.62.2021.83.154.164