Open Access Open Access  Restricted Access Subscription Access

THE EFFECT OF AUDIT COMMUNITTE ROLE AND INTERNAL CONTROL EFFECTIVENESS AT ISLAMIC BANK INDONESIA

Rini Rini, Yessi Fitri

Abstract


This research examines the effect of audit committee role and internal auditor role on internal control effectiveness. The data is provided from many Islamic banks in Indonesia that was taken by questionnaire from 72 respondents. Questionnaire is consisted of 27 questions. Research instrument contains 9 questions about audit committee role, 8 questions about internal auditor role, and 10 questions on internal control effectiveness. Data analysis used multiple regressions. The result of this research showed that audit committee role and internal auditor role influenced internal control effectiveness simultaneously. Partially, audit committee not significant, but internal auditor influenced internal control effectiveness.


Keywords


audit committee role; internal auditor role; internal control effectiveness; Islamic bank

Full Text: PDF

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution 3.0 License.

View My Stats