Authors : Jusbair Baheri, Sudarmanto and Ismail Suardi Wekke
Abstract: This study aims to examine and analyze the influence of management support 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. Management support is measured using the dimensions of the response to the findings and recommendations and commitment to strengthen SPI. The unit of analysis of this study is an internal auditor (SPI) at public universities in Malang who participated in the internal audit process. The type of data is primary data. Questionnaire are used as a tool to measure the variables tested. Total population in this study are 37 respondents. This study uses a saturation sampling (census). The results of research proves that the management are not significant affect on the internal audit effectiveness.
Jusbair Baheri, Sudarmanto and Ismail Suardi Wekke, 2017. The Effect of Management Support to Effectiveness of Internal Audit for Public Universities. Journal of Engineering and Applied Sciences, 12: 1696-1700.