THE INFLUENCE OF INDEPENDENCE, COMPETENCY AND PERFORMANCE OF INTERNAL AUDITORS ON THE EFFECTIVENESS OF INTERNAL SHARIA AUDITORS IN SHARIA BANK IN PALANGKA RAYA

Title: THE INFLUENCE OF INDEPENDENCE, COMPETENCY AND PERFORMANCE OF INTERNAL AUDITORS ON THE EFFECTIVENESS OF INTERNAL SHARIA AUDITORS IN SHARIA BANK IN PALANGKA RAYA

Author: ANDREA GEOVANI

Affiliations : Masters Program in Accounting, Faculty of Economics and Business, Universitas Airlangga , Surabaya, Indonesia

Publisher: Universitas Airlangga

Abstract

This research aims to obtain empirical evidence of the influence of independence, competence and performance of sharia internal auditors on the effectiveness of sharia internal auditors. This type of research is quantitative research. The data collection method used in this research is: questionnaire. The data analysis technique in this research uses SPSS version 20 software. The number of respondents who filled out the questionnaire by the specified time limit was 30 sharia internal auditors who worked at the Palangka Raya sharia bank. The research results show that there is no influence of the independence and performance of sharia internal auditors on the effectiveness of sharia internal auditors. However, the competency of sharia internal auditors influences the effectiveness of sharia internal auditors.

Keywords: Independence, competency, and performance of sharia internal auditors, effectiveness of sharia internal auditors

Sources: http://repository.unair.ac.id/80363/