Wacana, Jurnal Sosial dan Humaniora
Vol. 21 No. 1 (2018)

Determinants of Internal Audit Effectiveness and Implication on Corruption Prevention in The Religious Ministry

Ika Shohihah (Unknown)
Ali Djamhuri (Unknown)
Lilik Purwanti (Unknown)



Article Info

Publish Date
28 Feb 2018

Abstract

This study aims to examine and analyze the influence of auditor competence, independence of internal audit organization, relationship between internal and external auditors, management support to the effectiveness of internal audit, and the effect of internal audit effectiveness on the corruption in Inspectorate General of Ministry of Religious Affairs RI involving 152 respondents. The analysis method employed PLS (Partial Least Square) by utilizing SmartPLS 2.0 software. The result of the research shows that there is positive influence of the auditor competence, independence of internal audit organization, relationship between the internal and external auditors, and management support to the effectiveness of internal audit. This study proves that the effectiveness of internal audit tends to decrease corruption. In addition, this study also supports the Inspectorate General of Ministry of Religious Affairs as part of the governance of Kemenag organizations can help fight corruption.

Copyrights © 2018






Journal Info

Abbrev

wacana

Publisher

Subject

Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Description

This journal has a focus on inter and multidisciplinary studies of social sciences and humanities. The scope is the socio-cultural phenomenon, the history, and transformation of society, changes, and stagnation of socio-political institutions, actor orientation, and behavior, the performance of ...