Year: 2024 | Month: June | Volume: 11 | Issue: 6 | Pages: 762-773
DOI: https://doi.org/10.52403/ijrr.20240683
The Influence of Competency, Independence, and Objectivity on the Effectiveness of Internal Auditors in Realizing a World-Class University with Internal Auditor Integrity as a Moderating Variable in Higher Education in Medan
Chairunnisa Zakina Adibra1, Erlina2, Erwin Abubakar3
1,2,3Department of Accounting, Faculty of Economics and Business Universitas Sumatera Utara, Indonesia
Corresponding Author: Chairunnisa Zakina Adibra
ABSTRACT
This study aims to determine the effect of competencies, independence, and objectivity on the effectiveness of internal auditors in realizing a World-Class University, with internal auditor integrity as a moderating variable in universities in Medan City.
This research is associative research in the form of causal relationships. The population used in this study was the Internal Supervisory Unit of State Higher Education and Private Universities in the City of Medan. The sample of this study was an internal supervisory unit for State Higher Education and Private Universities, with as many as 89 respondents. The data collection technique used in this study is a questionnaire. The data analysis technique used is structural equation modelling, which is carried out with the help of SmartPLS software.
The results obtained in this study indicate that competencies affect the effectiveness of internal auditors in realizing a world-class university, independence affects the effectiveness of internal auditors in realizing a world-class university, objectivity influences the effectiveness of internal auditors in realizing world-class university, internal integrity auditors can moderate influence Competence on the effectiveness of internal auditors in realizing the World Class University, internal auditor integrity can moderate the effect of independence on the effectiveness of internal auditors in realizing the World Class University, Internal Auditor integrity can moderate the effect of objectivity on the effectiveness of internal auditors in realizing the World Class University.
Keywords: competency, independence, objectivity, effectiveness of internal auditors, integrity, world-class university.
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