Determinants of Internal Audit Function Effectiveness and its Implication on Financial Reporting Quality

Arum, Enggar Diah Puspa (2015) Determinants of Internal Audit Function Effectiveness and its Implication on Financial Reporting Quality. International Journal of Economic Research, 12 (5). pp. 1989-2000. ISSN 0972-9380

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Abstract

Abstract: Effective internal audit function can support management to produce qualified financial reporting. The purpose of this study is to examine the influence of competency and objectivity of internal auditor toward internal audit function effectiveness and its implication on financial reporting quality. Survey was conducted on 87 companies listed in Indonesia Stock Exchange and analyzed using path analysis. The empirical results indicate that competency and objectivity of internal auditor have a positive and significant effect on internal audit function effectiveness and financial reporting quality. Furthermore, internal audit function effectiveness is significantly related to financial reporting quality. Keywords: competency, objectivity, internal auditor, internal audit function effectiveness, financial reporting quality

Type: Article
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User: ENGGAR DIAH PUSPA ARUM
Date Deposited: 08 Jun 2017 06:42
Last Modified: 08 Jun 2017 06:42
URI: http://repository.unja.ac.id/id/eprint/669

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