EVALUASI KUALITAS FUNGSI INTERNAL AUDITOR
DALAM MENINGKATKAN EFEKTIVITAS BANK
Jurusan Akuntansi Fakultas Ekonomi Universitas Merdeka Malang,
Jl. Terusan Raya Dieng No. 62-64 Malang, 65146.
Telp. + 62 341 568 395; Faks. + 62 341 564 994
Internal auditor was a part that could not be separated from audit internal department. Internal auditor was the side considered having independency and high objectivity so it was expected to perform its task without pressure from anywhere. As the independent side, internal auditor was easier to see marks deviations done by management party related to their job result and the things related to internal control. Internal auditor had to be able maximally to give the contribution for the increase and bank development. This research evaluated the internal auditor function implementation on banks, analyzed the contribution form given by internal auditor to a bank, and described the bank trick to increase internal auditor quality to be able to give contribution to a bank. Frequent analysis technique in this research was structural equation modelling (SEM) operated through AMOS 16 program. Based on analysis result, it showed that objectivity, performance and audit job, result communication, and aim, authority and accountability had a significant effect to a bank effectiveness, while independency, scope and internal audit, profession efficiency, follow-up, and plan and operation did not have a significant effect toward bank effectiveness.
Key words: objectivity, performance, audit job, result communication, authority and accountability, effectiveness