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The Influence of Objectivity and Independence on Internal Audit Performance at the Regional Supervision Inspectorate of the North Sulawesi Regional Police

Author

Listed:
  • Muslikan Muslikan

    (Public Administration Program of Magister Program of Manado State University.)

  • Evi Elvira Masengi

    (Public Administration Program of Magister Program of Manado State University.)

  • Abdul Rahman Dilapanga

    (Public Administration Program of Magister Program of Manado State University.)

Abstract

The aim of this study is to describe and analyze the objectivity and independence of auditors/examiners on the performance of internal auditors within the North Sulawesi Regional Police Supervision Inspectorate. The method used is a quantitative research method. The results of the research that the researchers obtained were: There is a positive effect of objectivity on the performance of internal auditors. The higher the objectivity of the internal auditors, the higher the performance produced by the internal auditors. Conversely, the lower the objectivity of the internal auditors, the lower the performance produced by the internal auditors. The contribution of objectivity to the performance of internal auditors is 41.9%. There is no effect of independence on the performance of the internal auditors. Due to the results of testing the second hypothesis, the effect of independence on the performance of internal auditors obtained a regression value of 1.955 with a p value of 0.058 (p

Suggested Citation

  • Muslikan Muslikan & Evi Elvira Masengi & Abdul Rahman Dilapanga, 2022. "The Influence of Objectivity and Independence on Internal Audit Performance at the Regional Supervision Inspectorate of the North Sulawesi Regional Police," Technium Social Sciences Journal, Technium Science, vol. 38(1), pages 39-46, December.
    • Handle: RePEc:tec:journl:v:38:y:2022:i:1:p:39-46
    DOI: 10.47577/tssj.v38i1.7904
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    More about this item

    Keywords

    Objectivity; Independence; Audits;
    All these keywords.

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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