PENGARUH PROFESIONALISME, INTEGRITAS INTERNAL AUDITOR DAN DUKUNGAN MANAJEMEN SENIOR TERHADAP EFEKTIVITAS AUDIT INTERNAL DENGAN SISTEM PENGENDALIAN MANAJEMEN SEBAGAI VARIABEL MODERASI Pada Perbankan Di Kota Pagaralam Dan Kabupaten Lahat Provinsi Sumatera S

Abstract

The problem of this research is how Effect of Professionalism, Integrity Internal Auditor,
and Senior Management Support The Effectiveness of Internal Audit with Management
Control System As moderating variables (A Case Study of Banking Pagaralam and Lahat
South Sumatra Province) This type of research is associative research. The data used are
primary and secondary data. The population in this study is an internal auditor in the
Banking Pagaralam and Lahat total of 39 respondents. Data collection techniques by
using interviews, observations, questionnaires and surveys. Methods of data analysis used
in this research is the analysis of qualitative and quantitative analysis. Results showed
thatProfessionalism of the auditors do not affect the effectiveness of Internal Audit
Integrity Internal Auditor significantly positively influence the effectiveness of Internal
Audit Support Senior Management to significantly affect the Effectiveness of Internal
Audit, Management Control Systems moderate the professionalism of auditors equation
moderator of the Effectiveness of Internal Audit, Management Control Systems does not
moderate the integrity of auditors of the Effectiveness of Internal Audit and Management
Control Systems does not moderate Senior Management Support the Effectiveness of
Internal Audit.