DOI: 10.5176/2251-1997_AF13.40
Authors: Kartika Djati, Payamta
Abstract:
The purpose of the study is to investigate the effectiveness of internal audit activities that conducted by Inspectorate General as the internal auditor at Ministry of Finance. The measurement of effectiveness of internal audit activities consist of audit planning, audit implementation, audit reporting, and follow-up the recommendation. They can give impact to the auditee satisfaction such as add value of organization, minimize the operational risk and create the conducive organization culture.
Design/methodology/approach that used in this research is the development of Elliot, Dawson, and Edwards’research (2007) that internal auditing is often seen result does not add value for the organization or management and The research of Samelson, Lowensohn, and Johnson (2006) regarding the relationship between the quality of auditing with complete customer satisfaction auditees on local government agencies. This research is using Multiple regression models and questionnaires which submitted to auditees-I-echelon unit at the Ministry of Finance such as Directorate General of Taxes (DJP), Directorate General of Budget (DJA), and Directorate General of Fiscal Balance (DJPK). Respondents research are the officials level from the IV-echelon until II-echelon II. As for the layout of the respondents research are located in DKI Jakarta Province (DJP, DJA, and DJPK) and in Banten Province (DJP).
Generally, showing audit planning, audit implementation, and audit reporting give significant influence to the auditees satisfaction, whereas the follow-up the recommendation have no effect. Based on the I-echelon unit, in DJP, showing audit planning, audit implementation, and audit reporting give influence significantly to the auditees satisfaction. In DJA, audit implementation and DJPK, audit reporting give influence significantly to the auditees satisfaction. Based on the location of the respondent, showing in DKI Jakarta Province, audit planning, audit implementation, and audit reporting give influence significantly to the auditees satisfaction, whereas in Banten Province audit implementation only give affect significantly.
The limitation of research is the busy of respondents activity so that the total a questionnaire that is delivered does not returned completely. A definite measurement for measuring of auditee satisfaction in internal audit activity does not found, but researcher has been trying to form a new model for measuring auditee satisfaction in internal audit activities.
The measurement of the internal audit effectiveness at the ministry of finance provide input for improving performances of Inspectorate General as internal auditor at the ministry of finance and making development research on the measurement of the effectiveness of internal auditing in the future.
Keywords: component, internal audit, auditee satisfaction
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