Analysis of Variables Affecting The Effectiveness of Supervision In The Inspectorate General of The Ministry of Home Affairs

International Journal of Humanities and Social Science

© 2021 by SSRG - IJHSS Journal

Volume 8 Issue 4

Year of Publication : 2021

Authors : Alghifahri Adhiwijaya, Prof.Chandra Wijaya

10.14445/23942703/IJHSS-V8I4P103

How to Cite?

Alghifahri Adhiwijaya, Prof.Chandra Wijaya, "Analysis of Variables Affecting The Effectiveness of Supervision In The Inspectorate General of The Ministry of Home Affairs," SSRG International Journal of Humanities and Social Science, vol. 8,  no. 4, pp. 15-22, 2021. Crossref, https://doi.org/10.14445/23942703/IJHSS-V8I4P103

Abstract:

This study aims to test the influence of Competence of Internal Audit Department, Size of Internal Audit Department, Relationship Between Internal and External Auditors, Management Support for Internal Audit, Independence of Internal Audit, Organizational setting, Internal Audit Quality and Audit Attributeees on the effectiveness of supervision in the Inspectorate General of the Ministry of Home Affairs. The population in this study is all employees of the Inspectorate General of the Ministry of Home Affairs. The sampling method in this study used nonprobability sampling using the saturated sample method. Data collection and data analysis methods use mixed methods. Research data is obtained by disseminating questionnaires and in-depth interviews. The research hypothesis was tested using multiple regression analysis. The results showed that Competence of Internal Audit Department, Size of Internal Audit Department, Relationship Between Internal and External Auditors, Management Support for Internal Audit, Independence of Internal Audit, Internal Audit Quality and Auditee Attributes had a significant effect on the effectiveness of supervision while organizational setting had no significant effect on the effectiveness of supervision in the Inspectorate General of the Ministry of Home Affairs.

Keywords:

Auditee Attributes, Competence of Internal Audit Department, Effectiveness of supervision, Independence of Internal Audit, Internal Audit Quality, Management Support for Internal Audit, Organizational setting, Relationship Between Internal and External Auditors, Size of Internal Audit Department

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