The Influence of Objectivity and Independence on Internal Audit Performance at the Regional Supervision Inspectorate of the North Sulawesi Regional Police

Muslikan Muslikan (), Evi Elvira Masengi () and Abdul Rahman Dilapanga ()
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Muslikan Muslikan: Public Administration Program of Magister Program of Manado State University.
Evi Elvira Masengi: Public Administration Program of Magister Program of Manado State University.
Abdul Rahman Dilapanga: Public Administration Program of Magister Program of Manado State University.

Technium Social Sciences Journal, 2022, vol. 38, issue 1, 39-46

Abstract: The aim of this study is to describe and analyze the objectivity and independence of auditors/examiners on the performance of internal auditors within the North Sulawesi Regional Police Supervision Inspectorate. The method used is a quantitative research method. The results of the research that the researchers obtained were: There is a positive effect of objectivity on the performance of internal auditors. The higher the objectivity of the internal auditors, the higher the performance produced by the internal auditors. Conversely, the lower the objectivity of the internal auditors, the lower the performance produced by the internal auditors. The contribution of objectivity to the performance of internal auditors is 41.9%. There is no effect of independence on the performance of the internal auditors. Due to the results of testing the second hypothesis, the effect of independence on the performance of internal auditors obtained a regression value of 1.955 with a p value of 0.058 (p

Keywords: Objectivity; Independence; Audits (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:tec:journl:v:38:y:2022:i:1:p:39-46

DOI: 10.47577/tssj.v38i1.7904

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