Main Article Content
Abstract
The current quality of higher education is one of the benchmarks for any higher education institution in improving academic quality and its services. In response to this, universities develop a quality assurance system, internal control and carry out academic quality audits in order to support the improvement of the quality of higher education institutions. Regarding improving the quality of inputs, processes and outputs in the field of education, an internal audit process is needed in the academic field (Iryani & Arsanti, 2013). The purpose of this study was to determine the relationship between competence, independence and performance measurement of internal auditors on the effectiveness of internal audit.
This research is a survey research by sending a questionnaire and conducting direct interviews if needed. The type of data used in this study is primary data. The population in this study were all internal auditors (SPI) or quality assurance at universities in Pekanbaru. The population is then sampled using the purposive sampling method with criteria, namely universities that have internal audits (Internal Control Units) or Quality Assurance, and these colleges have been accredited by BAN-PT so that 18 universities with 65 internal auditor respondents are obtained, however 52 respondents who returned the questionnaire. The data analysis method used SEM-PLS using Wrap PLS 7.0 software.
From the results of hypothesis testing, it is found that partially the internal auditor's competence, internal auditor independence, and performance measurement have an effect on the effectiveness of internal audit. Then, with management support, it can strengthen the relationship between the competence of internal auditors and the effectiveness of internal audit. However, management support is not able to moderate the variable of internal auditor independence and performance measurement on the effectiveness of internal audit.