Faktor-faktor yang mempengaruhi keberkesanan audit dalam di Universiti Utara Malaysia

Faktor-faktor yang mempengaruhi keberkesanan audit dalam di Universiti Utara Malaysia

This study aimed to study the influence factors of internal audit competent, internal audit independence, internal audit relationship with auditee and management support on the effectiveness of internal audit at Universiti Utara Malaysia (UUM) based on the perception of the auditee. This study used...

Full description

Saved in:
Bibliographic Details
Main Author: Abdul Roni, Baharom
Format: Thesis
Language:eng
eng
Published: 2015
Subjects:
HF5667 Professional Ethics
Auditors.
Online Access:https://etd.uum.edu.my/5955/1/s814399_01.pdf
https://etd.uum.edu.my/5955/2/s814399_02.pdf
Tags: Add Tag
No Tags, Be the first to tag this record!
id my-uum-etd.5955
record_format uketd_dc
institution Universiti Utara Malaysia
collection UUM ETD
language eng
eng
advisor Ahmad, Halimah @ Nasibah
Ahmad Arshad, Darwina
topic HF5667 Professional Ethics
Auditors.
spellingShingle HF5667 Professional Ethics
Auditors.
Abdul Roni, Baharom
Faktor-faktor yang mempengaruhi keberkesanan audit dalam di Universiti Utara Malaysia
description This study aimed to study the influence factors of internal audit competent, internal audit independence, internal audit relationship with auditee and management support on the effectiveness of internal audit at Universiti Utara Malaysia (UUM) based on the perception of the auditee. This study used a quantitative approach. Group management and professional grade from grade 41 to 54 who are appointed as auditee UUM were used in this study. Method of data collection was done and 78 respondents were used in this study. Multiple Linear Regression with SPSS 22.0 was employed for methods of data analysis. The results of this study showed that collectively all factors have positively significant on the effectiveness of internal audit. However, individually, only competent internal audit, has a positive significant relationship on the effectiveness of internal audit at Universiti Utara Malaysia.
format Thesis
qualification_name masters
qualification_level Master's degree
author Abdul Roni, Baharom
author_facet Abdul Roni, Baharom
author_sort Abdul Roni, Baharom
title Faktor-faktor yang mempengaruhi keberkesanan audit dalam di Universiti Utara Malaysia
title_short Faktor-faktor yang mempengaruhi keberkesanan audit dalam di Universiti Utara Malaysia
title_full Faktor-faktor yang mempengaruhi keberkesanan audit dalam di Universiti Utara Malaysia
title_fullStr Faktor-faktor yang mempengaruhi keberkesanan audit dalam di Universiti Utara Malaysia
title_full_unstemmed Faktor-faktor yang mempengaruhi keberkesanan audit dalam di Universiti Utara Malaysia
title_sort faktor-faktor yang mempengaruhi keberkesanan audit dalam di universiti utara malaysia
granting_institution Universiti Utara Malaysia
granting_department School of Business Management
publishDate 2015
url https://etd.uum.edu.my/5955/1/s814399_01.pdf
https://etd.uum.edu.my/5955/2/s814399_02.pdf
_version_ 1747827999119507456
spelling my-uum-etd.59552021-03-18T00:16:08Z Faktor-faktor yang mempengaruhi keberkesanan audit dalam di Universiti Utara Malaysia 2015 Abdul Roni, Baharom Ahmad, Halimah @ Nasibah Ahmad Arshad, Darwina School of Business Management School of Business Management HF5667 Professional Ethics. Auditors. This study aimed to study the influence factors of internal audit competent, internal audit independence, internal audit relationship with auditee and management support on the effectiveness of internal audit at Universiti Utara Malaysia (UUM) based on the perception of the auditee. This study used a quantitative approach. Group management and professional grade from grade 41 to 54 who are appointed as auditee UUM were used in this study. Method of data collection was done and 78 respondents were used in this study. Multiple Linear Regression with SPSS 22.0 was employed for methods of data analysis. The results of this study showed that collectively all factors have positively significant on the effectiveness of internal audit. However, individually, only competent internal audit, has a positive significant relationship on the effectiveness of internal audit at Universiti Utara Malaysia. 2015 Thesis https://etd.uum.edu.my/5955/ https://etd.uum.edu.my/5955/1/s814399_01.pdf text eng public https://etd.uum.edu.my/5955/2/s814399_02.pdf text eng public masters masters Universiti Utara Malaysia Institut of Internal Auditors. (2015). The framework for internal audit effectiveness:The new IPPF. Florida: The Institute of Internal Auditors. A Md Ali, A Ahmi, A Ali and MZ Ghazali, JD Gloeck & TH Lee. (2009). Internal audit in the federal organizations of Malaysia: is there light at the end of the long dark tunnel? Southern Arfican Journal of Accountability and Auditing Research, 9,26-32. A Md Ali, JD Gloeck, A Ali, A Ahmi & MH Sahdan. (2007). Internal audit in the state and local governments of Malaysia. Southern African Journal of Accountability and Auditing, 32-41. Adam, M. (1994). Agency theory and internal audit. Managerial Auditing Journal, 9(8), 8-12. Ahmad, N., Othman, R. & Jusoff, K. (2009). The effectiveness of internal audit in Malaysian public sector. Journal of Modern Accounting and Auditing, 784-790. Ali., A. M. (2011). Internal audit in statutory bodies and government-linked companies of Malaysia: The never ending saga. Journal of Public Administration and Governance, 268-279. Ali., A. M. (2012). Internal audit in the federal Government Organizations of Malaysia: The good, the bad and the very ugly? Asian Journal of Business and Governance, 2(1),89-95. Alzeban, A, & Gwilliam, D. (2012). Perceptions of managers and internal auditors as to factors affecting the effectiveness of internal audit in the public sector context.iacg Conference. Verona, Italy. Alzeban, A., Sawan, N. (2013). The role of internal audit function in the public sector context in Saudi Arabia. African Journal of Business Management, 7(6), 443-454. Alzebann A, Gwilliam, D. (2014). Factors affecting the internal audit effectiveness: A survey of the Saudi public sector. Journal International Accounting Auditing Taxation, 23:74-86. Arena M, Arnaboldi M & Azzone G. (2006). Internal audit in Italian organizations: A multiple case study. Managerial Auditing Journal, 275-292. Arena M, Azzone G. (2009). Identifying Organizational Drivers of Internal Audit Effectiveness. International Journal of Audit, 43-60. Arena M., Azzone G. (2010). Internal audit effectiveness: Relevant drivers of auditees satisfaction. Journal of Applied Accounting Research, 1-35. Auditor General Speech. (2012). Enhancing Accountability and Integrity in Malaysian Public Sector- Are we doing enough. Perdana Discourse; Lead 14. Badara, M.S, & Saidin, S.Z. (2012). The relationship betweenrisk management and internal audit effectiveness at local government level. Journal of Social and Development Sciences, 3(12), 404-411. Badara, M.S, & Saidin, S.Z. (2013). Antecedents of internal audit effectiveness: A moderating effect of effective audit committe at local government in Nigeria. International Journal of Finance and Accounting, 2(2), 82-88. Badara, M.S, & Saidin, S.Z. (2013). Impact of the effective internal control system on the internal audit effectiveness at local government level. Journal of Social and Development Sciences, 4(1), 16-23. Baharuddin, Z. (2014). Factors that contribute to the effectivenessof internal audit in public sector. Burugeya, P. (2007). The role of internal auditing in the organizational performance of the rwanda revenue authority. Cohen, A., & Sayag, G. (2010). The effectiveness of internal auditing: an emperical examination of its determinants in Israeli organisations. Australian Accounting Review, 296-307. Cristina, B., & Cristina, P. (2008). Measuring and assessment of internal audit's effectiveness. Economic Science Series, (58), 784-791. Dittenhofer, M. (2001). Internal audit effectiveness: an expansion of present methods. Managerial Auditing Journal, 16, 443-450. Endaya AK, Hanefah MM. (2013). Internal audit effectiveness: An approach proposition to develop theoritical framework. Res. J. Finance Accounting, 4(10), 92-103. Endaya, K.E., & Hanefah, M.M. (2013). Internal audit effectiveness: An approach proposition to develop the theoritical framework. Research Journal of Finance and Accounting, 4(10), 92-102. Faudziah, H.F., Hasnah, H., & Muhamad, J. (2005). Internal Auditing Practices ang internal control system. Managerial Auditing Journal, 20(8), 844-866. George, D., Theofanis, K.,& Konstantinos, A. (2015). Factors associated with Internal audit effectiveness: Evidence from Greece. Journal of accounting and taxation, 7(7), 113-122. Hair, J. F. Jr., Babin, B, Money, A.H., & Samouel, P. (2003). Essential of Business research methods. United States of America: John Wiley & Sons. Hair, J.F., Black, W.C., Babin, B.J.,& Anderson, R.E. (2010). Multivirate data analysis: A global perspective ( seventh edition). New Jersey: Pearson Education, Inc. Hair, J.F., Money, A.L., Samouel, P. & Page, M. (2007). Reaserch Method for Business. John Wiley & Sons, Ltd. Halimah @ Nasibah Ahmad, Radiah Othman, Rohana Othman & Kamaruzaan Jusoff. (2009). The effectiveness of internal audit in Malaysian Public sector. Journal of Modern Accounting and Auditing, 5(9), 55-60. Halimah @ Nasibah Ahmad, Rohana Othman, & Radiah Othman. (2010). Internal & External factors influencing effectiveness of internal audit department in Malaysian local authorities. ANZAM, Pp 1-18. Institut of Internal Auditors (IIA). (1979). Standards for the professional practice of internal auditing. Altamonte Springs. Institute of Internal Auditor (IIA). (2010). Measuring Internal Audit Effectiveness and efficiency. IPPF Practice Guide. Florida. Md Ali, A. G. (2012). Internal Audit in Statutory Bodies and government linked companies of Malaysia (2005-2008): Dream of dreams? Southern African Journal of Accountability and Auditing Research, 13,2-7. Mebratu, A. (2012). Challenges of internal audit function in public sector governance: Emperical evidence fron Ethiopia. International Journal of Research in Computer Application & Management, 2(11), 23-32. Micheal B. Adams. (1994). Agency Theory and the Internal Audit. Managerial Auditing Journal, 9(8), 8-12. Mihret, D.G., & Yismaw, A.W. (2007). Internal audit effectiveness: an ethiopian public sector case study. Managerial Auditing Journal, 22, 470-484. Noor Nizah, Z. (2012). Kesan kualiti audit dan sokongan pengurusan terhadap keberkesanan fungsi audit dalamani sektor awam di Malaysia. Tesis Ijazah Sarjana Perakaunan. Pallant, J. (2007). SPSS Survival Manual: A step by step guide to data analysis using SPSS for windows. Open University Press. Robbins, S. (1993). Organizational Behavior. New Jersey: Prentice Hall International Inc. Sawyer, L. (1995). An internal audit philosophy. In The Internal Auditor (pp. 46-55). Sayag, A. (n.d.). The effectiveness of internal auditing: an Emperical Examination of its Determinants of Israeli Organizations. Sekaran, U., & Bougie, R. (2010). Research Methods for Business: A skill building approach (5th. ed). West Sussex, UK: John Wiley & Sons Ltd. Sekaran, U.,& Bougie, R. (2013). Research Methods for Business. United Kingdom: John Wiley & Sons Ltd. The Institute of Internal Auditor (IIA). (2013). The Institute of Internal Auditors. Retrieved 2016, from The Institute of Internal Auditors Web Site: https: www. theiia.org. The Institute of Internal Auditors. (2010). Measuring Internal Audit Effectiveness and Efficiency. Florida: The Institute of Internal Auditors. Ussahawanitchakit, A., & Intakhan, A. (2011). Audit professionalism, audit independence and audit effectiveness of CPAs in Thailand. International Journal ofBusiness Research, 11(2), 1-11.

Similar Items