• Roza Mulyadi Universitas Sultan Ageng Tirtayasa
  • Ahyakudin Ahyakudin Universitas Sultan Ageng Tirtayasa
  • Mukhtar Mukhtar Universitas Sultan Ageng Tirtayasa
Abstract views: 877 , PDF (Bahasa Indonesia) downloads: 571


The purpose this research is to research influenc of internal audit performance measures, professional expertise and auditor work experience  towards state universities in Banten. The population in this study were auditors of the Internal Audit Unit (SPI) at State Universities in Indonesia. The research sample is the SPI auditor and the former State University SPI auditor in Banten. Data collection is done by coming directly to the SPI auditor and former auditor of State University SPI in Banten.


This research was conducted by survey method through a questionnaire to SPI auditors and former SPI auditor of State University in Banten. Total of State Universities in Serang is 4 universities. From the survey result, the number of SPI auditors at State University in Banten is 117, consisting of 73 former SPI auditors and 44 SPI auditors. So, the number of distributed questionnaires same as proportion of total samples or respondents is 117 questionnaires.


Data processing until hypothesis testing in this study uses SPSS. The results of this study are (1) size of internal audit performance has a significant positive effect on university performance, (2) professional expertise has no significant positive effect on university performance and (3) work experience of internal auditors has a significant effect on university performance.


Download data is not yet available.


Al Matarneh, G.F. (2011). Factors determining the internal audit quality in banks: Empirical Evidence from Jordan. International Research Journal of Finance and Economics, 73, 99-108.

Al-Matari, E.M., Al-Swidi, A.K., Faudziah, H.B., Al-Matari, Y.A. (2012). The Impact of board characteristics on Firm Performance: Evidence from Nonfinancial Listed Companies in Kuwaiti Stock Exchange. International Journal of Accounting and Financial Reporting, 2(2), 310-332.

Al-Shammari, Aid. (2010). The role of the Audit Committees in Corporate Governance in Saudi Arabia.Workshop paper. College of Business Administration - King Saud University.

Anderson, N. J., B. Rippey & C. E. Gibson (1993). A comparison of sedimentary and diatom-inferred phosphorus profiles: implications for defining pre-disturbance nutrient conditions. Hydrobiologia 253:357-366.

Blue ribbon committee on improving the effectiveness of corporate audit committees (Blue Ribbon Committee). (1999). Report and Recommendations, Blue Ribbon Committee, New York, NY. charge? Sloan Management Review, 36(1), 27-55.

Clikeman, P.M. (2003). Where auditors fear to tread: internal auditors should be proactive in educating companies on the perils of earnings management and in searching for signs of its use. Internal Auditor, 75-80.

Collier, P., & A. Gregory (1996). Audit committee effectiveness and the audit fee, The European Accounting Review, 5, 177-198.

D’Aveni, R.A. (1990). Top managerial prestige and organizational bankruptcy, Organization Science, 1(2), 121-42.

Davidson, R., Goodwin-Stewart, J., Kent, P. (2005,). Internal Governance Structures and Earnings Management. Accounting and Finance, 45, 241-267. Eighme, J., Cashell, J. (2002). Internal auditors’ roles in overcoming the financial reporting crisis. International Auditing, 17, 3-10.

Fatimah Mat Yasina and Sherliza Puat Nelsonb(2012). Audit Commite and Internal Audit : Implacations On Audit Quality

Firstenberg, P.B., & Malkiel, B.G. (1994). The twenty-first century boardroom: Who will be in Ghazali, N. (2010). Ownership structure, corporate governance and corporate performance in Malaysia. International Journal of Commerce and Management, 20(2), 109-119.

Ghozali, Imam. 2011. Aplikasi Analisis Multivariate dengan Program IBM SPSS 19. Semarang: Badan Penerbit Universitas Diponegoro.

Goodstein, J., Gautam, K. & Boeker, W. (1994) The effects of board size and diversity on strategic change, Strategic Management Journal, 15, 241-250.

Goodwin, J. (2003). The relationship between the audit committee and the internal audit function: Evidence from Australia and New Zealand. International Journal of Auditing 7(3): 263-278.

Goodwin, J., & P. Kent, 2003, Factors affecting the voluntary use of internal audit, Paper presented at the Annual Meeting of the American Accounting Association, Hawaii.

Goodwin, J., Yeo, T.Y. (2001). Two Factors Affecting Internal Audit Independence and Objectivity: Evidence from Singapore. International Journal of Auditing 5(2), 107-125.

Hala, N. (2003), Sherron Watkins – If capitalists were angels, Internal Auditor 60(11), 38–43.

Hery. 2010. Potret Audit Internal. Bandung: Alfabeta.

Hery. 2013. Auditing (Pemeriksaan Akuntansi I), Cetakan Pertama, Jakarta CAPS (Center Of Academic Publishing Service).

Hillman, A., Dalziel, T. (2003). Boards of directors and firm performance: Integrating agency and resource dependence perspectives. Academy of Management Review, 28(3), 383-396.

Hutchinson, M.R., & Zain, M.M. (2009). Internal audit quality, audit committee independence, growth opportunities and firm performance. Corporate Ownership and Control, 7(2), 50-63.

Institute of Internal Auditors (IIA). (2003). Comment letter to SEC on standards relating to listed company audit committees.

Jensen, M. (1993). The modern industrial revolution, exit and the failure of internal control systems. Journal of Finance, 48, 831-880.

Jupri Lumban Toruan (2015). Pengaruh Indenpendensi, Kompetensi, Pengalaman, dan Pendidikan Terhadap Profesionalisme Auditor.

Lipton, M., Lorsch, J. (1992). Modest proposal for improved corporate governance. Business Lawyer, 12(3), 48-59.

Ljubisavljević, S., Jovanovi, D. ( 2011). Empirical research on the internal audit position of companies in Serbia. Economic Annals, LVI( 191), 123-141.

Mu’azu Saidu BADARA, Siti Zabedah SAIDIN, School of Accountancy, University Utara Malaysia(2013).The Relationship Between Audit Experience and Internal Audit Effectiveness in the Public Sector Organization

New York stock exchange corporate accountability and listing standards committee (NYSE), 2002, Report (NYSE, New York).

Pearce, J.H., Zahra, S.A. (1992). Board composition from a strategic contingency perspe pective. Journal of Menegment Studies29(2),411-438.

Peraturan Menteri Dalam Negeri Republik Indonesia Nomor 64 Tahun 2011. Tentang Pedoman Penerbitan Rekomendasi Penelitian.

Pfeffer, J. (1987). A resource dependence perspective on interorganizational relations. In M. S. Mizruchi, & M. Schwartz (Eds.), Intercorporate relations: The structural analysis of business: 22-55. Cambridge, UK: Cambridge University Press.

Prawitt, D., Smith, J., Wood, D. (2009). Internal Audit Quality and Earnings Management. The Accounting Review, 84, 1255-1280.

Jupri Lumban Toruan (2015). Pengaruh Indenpendensi, Kompetensi, Pengalaman, dan Pendidikan Terhadap Profesionalisme Auditor.

Public Oversight Board. (1994). Strengthening the professionalism of the independent auditor. Stamford, CT: POB.

Rashid, K, Islam, S dan Anderson, R. 2008. ”A Comparison of Corporate Governance an Firm Performance in Developing (Malaysia) and Developed (Australia) Financial Markets” . Tesis Tidak Dipublikasikan. Program Doktor. Victoria University. Melbourne

Scarbrough, P., Rama, D., Raghunandan, K. (1998). Audit committee composition and interaction with internal auditing: Canadian evidence. Accounting Horizons, 12(1), 51-62.

Sekaran, Uma. 2006. Research Methods For Business, Metodologi Penelitian untuk Bisnis. Jakarta: Salemba Empat.

Shaver, D. (2005). Characteristics of corporate boards in single-industry and conglomerate media companies. International Journal of Media Management, 7(3&4), 112-120.

Sifile Obert (2014). Internal Audit Perceptions and Their Impact on Performance of the Internal Audit Function.

Sugiyono. 2010. Metode Penelitian Bisnis. Cetakan Ke-X. CV. Bandung: Alfabeta.

Oxford Dictionary, 1998 .Management dan Pengukuran Kinerja dalam pemerintahan.

Undang - Undang Republik Indonesia No.12 Tahun 2012 tentang Pendidikan Tinggi.

PlumX Metrics