The Factors That Effect on Internal Auditor Independence in the Aceh Banking Sector

Dwi Meilvi Nasvita
Journal article Jurnal Ilmiah Peuradeun • 2016 Indonesia

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(English, 13 pages)


This study aimed to examine the factors that effect on internal auditor independence of the internal auditor, namely the competence of internal auditors, management intervention, employee participation and regulation of the company. The sample of this research is internal auditing staff at banks of Aceh. Data were collected through the distribution of questionnaires to respondents using multiple linear regression analysis. The results showed that all factors have influences on the independence of internal auditor, simultaneously or partially. While auditor competence, employee participation, and company regulation have positive influence, management intervention has a negative influence on the independence of the internal auditors.




Jurnal Ilmiah Peuradeun

Jurnal Ilmiah Peuradeun (JIP) International Journal of Social Sciences is a peer-reviewed and ope... see more