文章基本信息

标题：THE SUPPLY SIDE FACTORS IMPACT ON THE EFFECTIVENESS OF INDONESIAN GOVERNMENT INTERNAL AUDIT FUNCTION
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作者：Bramastya Datum Alwi ; Etna Nur Afri Yuyetta
期刊名称：Riset Akuntansi dan Keuangan Indonesia
电子版ISSN：2541-6111
出版年度：2020
卷号：5
期号：3
页码：223-240
DOI：10.23917/reaksi.v5i3.12736
语种：English
出版社：Muhammadiyah University Press
摘要：This study examines the eﬀect of supply-side variables on the eﬀectiveness of the Government Internal Supervisory Apparatus (GISA) function. Tese variables are organizational competence, organizational independence, compliance with audit implementation standards, risk-based audit planning, implementation of the Quality Assurance and Improvement Program (QAIP) and auditee attributes. Te samples used in this study were 81 GISA units at the level of district and city governments. Tis work used a questionnaire to measure variables. Each unit of GISA was represented by a structural ofcial or supervisor/auditor. Personnel occupying these positions were selected because they are considered to have an adequate understanding of the GISA. Tis study provides empirical evidence that, in the context of the Indonesian Government, organizational competence, risk-based audit planning and implementation of QAIP do not have a signifcant positive eﬀect on the eﬀectiveness of GISA’s function. Meanwhile, organizational independence, compliance with audit implementation standards and auditee attributes have a signifcant positive eﬀect on the eﬀectiveness of GISA’s function.
关键词：auditing;eﬀectiveness of internal audit;government;internal audit;public sector