Record Details

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

Wacana Journal of Social and Humanity Studies

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Field Value
 
Title Determinants of Internal Audit Effectiveness and Implication on Corruption Prevention in The Religious Ministry
 
Creator Shohihah, Ika
Djamhuri, Ali
Purwanti, Lilik
 
Subject internal audit effectiveness; corruptions
 
Description 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.
 
Publisher Pascasarjana Universitas Brawijaya
 
Contributor —
 
Date 2018-02-28
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://wacana.ub.ac.id/index.php/wacana/article/view/540
 
Source Wacana Journal of Social and Humanity Studies; Vol 21, No 1 (2018)
2338-1884
1411-0199
 
Language eng
 
Relation https://wacana.ub.ac.id/index.php/wacana/article/view/540/387
 
Rights Copyright (c) 2018 WACANA, Jurnal Sosial dan Humaniora
 


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