Pengaruh Independensi dan Budaya Ewuh Pakewuh Terhadap Efektivitas Audit Internal Pemerintah

Abstract

This study aims to examine effect of independence and ewuh pakewuh culture on the effectiveness of government internal audit. Population of this study is internal auditors in inspectorate at Nusa Tenggara Barat region that are, totally, 134 auditors. Data of this study is primary data collected by a questionnaire. Data analysis in this study employs Partial Least Square (PLS). The results show that the independence and ewuh pakewuh culture have significant association with internal audit effectiveness. In contrast, ewuh pakewuh culture is not mediates relationship between independence and internal audit effectiveness.