THE INFLUENCE OF INDEPENDENCE, MANAGEMENT SUPPORT, AND TRANSFORMATIONAL LEADERSHIP ON THE AUDIT INTERNAL EFFECTIVENESS (Empirical Study of Representatives of Badan Pengawasan Keuangan dan Pembangunan DIY)

Abstract

Abstract: The Influence of Independence, Management Support, and Transformational Leadership on the Audit Internal Effectiveness (Empirical Study Of Representatives Of Badan Pengawasan Keuangan Dan Pembangunan DIY). This study aims to determine the influence of Independence, Management Support, and Transformational Leadership on the Effectiveness of Internal Audit. The sample in this study is the government internal auditor at the BPKP DIY Representative. The sampling technique uses convenience sampling. A minimum value for the sample as many as 40 samples. Data collection techniques using a questionnaire and answers measured using a Linkert scale. The data analysis technique used is multiple linear regression test. From the results of the study note that Independence has a significant effect by the t-value of 2.088 and a positive impact. Management support also has a significant effect which t-value of 2.740 and a positive impact. Transformational Leadership does not affect with t-value of 0.231. Independence, Management Support, and Transformational Leadership simultaneously influence the effectiveness of Internal Audit with a calculated F value of 6.361 and an adjusted R square value of 0.203

Keywords: Effectiveness of Internal Audit, Independence, Management Support, Transformational Leadership