Sihwahjoeni, Sihwahjoeni (2011) Evaluasi Kualitas Fungsi Internal Auditor Dalam Meningkatkan Efektivitas Bank. Jurnal Keuangan dan Perbankan, 15 (3). pp. 466-478. ISSN 1410-8089

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Abstract

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.

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