Proceedings of the First International Conference on Applied Science and Technology (iCAST 2018)

The Determine of the Internal Audit Performance in Private and State Universities in Maluku

Authors
Dwi Hariyanti, Jaelani La Masidonda
Corresponding Author
Dwi Hariyanti
Available Online 13 August 2020.
DOI
10.2991/assehr.k.200813.042How to use a DOI?
Keywords
internal auditor, auditor performance
Abstract

The purpose of this research was to test and analyze the factors that influence the performance of internal audit at universities in Maluku. This research was conducted using a quantitative approach. The analytical tool used was PLS. Moreover, the population of this research was the internal auditors in state and private universities in Maluku. The results showed that the factors that influenced the internal audit performance were the competence, independence, and motivation of the universities, which those all were the internal factors. Whereas, the external factor influenced the internal audit was the financial factor. It had a positive effect. However, the factors of infrastructure and regulation had no significant effect. It showed that internal audits at universities in Maluku had not received full support in the form of regulations and infrastructure.

Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

Volume Title
Proceedings of the First International Conference on Applied Science and Technology (iCAST 2018)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
13 August 2020
ISBN
978-94-6239-042-3
ISSN
2352-5398
DOI
10.2991/assehr.k.200813.042How to use a DOI?
Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Dwi Hariyanti
AU  - Jaelani La Masidonda
PY  - 2020
DA  - 2020/08/13
TI  - The Determine of the Internal Audit Performance in Private and State Universities in Maluku
BT  - Proceedings of the First International Conference on Applied Science and Technology (iCAST 2018)
PB  - Atlantis Press
SP  - 190
EP  - 194
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.200813.042
DO  - 10.2991/assehr.k.200813.042
ID  - Hariyanti2020
ER  -