<![CDATA[This research aims to obtain empirical evidences about the impact ofinternal auditor service quality on internal control effectiveness in four- and fivestarhotels in Bali. Sample consists of 56 hotels and determined using stratifiedrandom sampling method. Respondents are staffs in accounting and internalaudit sections. Data are analyzed using multiple linear regressions.Simultaneous test result shows R2 = 0,327; meaning that all variables ofinternal auditor service quality affect the effectiveness of internal control for32,7 percent, while 67,3 percent are influenced by other variables not includedin this research. The meaningful level of the influence of independent variablessimultaneously on internal control effectiveness is found by conducting F-testwith result: Fcount = 4,863 which is larger than Ftable (0,05, 56) = 2,37, meaning thatinternal auditor service quality affect internal control effectiveness significantly.Result of partial test shows p-values as follows: independence variable:0,385; professional judgment: 0,212; scope of audit: 0,004; audit work: 0,121and management of internal audit section: 0,557. The only significant variableis scope of audit.]]>
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