TY  - JOUR
T1  - Competencies and Independence of Auditors on the Effectiveness of
Internal Audit in Public Universities of Indonesia
AU - Baheri, Jusbair AU - , Rosidi AU - , Nurkholis 
JO  - Journal of Engineering and Applied Sciences
VL  - 12
IS  - 6
SP  - 1662
EP  - 1666
PY  - 2017
DA  - 2001/08/19
SN  - 1816-949x
DO  - jeasci.2017.1662.1666
UR  - https://makhillpublications.co/view-article.php?doi=jeasci.2017.1662.1666
KW  - Effectiveness of internal audit
KW  -auditors competency
KW  -auditors independence
KW  -accountability
KW  -transparency
AB  - This study aims to examine and analyze the influence of auditor’s competence and independence on
the internal audit effectiveness. Achievement of the internal audit effectiveness is a form of application
principles of accountability and transparency on the use of public funds by higher education institutions in
Indonesia. The unit of analysisof this study is an internal auditorat public universities in Malang who
participated in the internal audit process. Total population in this study are 37 respondents. This study uses
as a turation sampling. The resultsof research the auditor’s independence are not significant affect on the
internal audit effectiveness while the auditor’s competence significantly influence the internal audit
effectiveness.
ER  -