THE EFFECT OF INTERNAL AUDITOR COMPETENCE, INTERNAL AUDITOR INDEPENDENCE, AND MANAGEMENT SUPPORT TOWARD INTERNAL AUDIT EFFECTIVENESS (An empirical study at Badan Pengawasan Keuangan and Pembangunan Daerah Istimewa Yogyakarta)

Abstract

Therefore this study aims to determine the effect of (1) Internal Auditor Competence on the Effectiveness of Internal Audit, (2) Internal Auditor Independence on the Effectiveness of Internal Audit, and (3) Management Support on the Effectiveness of Internal Audit. This research was comparative causal research, used a random sampling method, and used multiple linear regression technique. The results of this research indicate that Internal Auditor Competence, Internal Auditor Independence has no positive effect, and Management Support has positive effect toward Internal Audit Effectiveness.

Keywords : Competence, Independence, Management Support, Internal Audit Effectiveness.