The Effect of Integrity, Objectivity and Management Support on the Effectiveness of Internal Audit of The Government Sector in The Covid-19 Pandemic Condition

Abstract

Purpose: The Study to test the effect of integrity, objectivity and management support on the effectiveness of Internal Audit of the government sector in the Covid-19 pandemic conditions. Methodology: This study used descriptive analysis, namely the form of quantitative research that employs the Likert scale measurement when evaluated from the perspective of the data analysis method. This study used primary sources of data. In the South Sumatra region, questionnaires were distributed to government internal auditors employed by the Financial and Development Supervisory Agency (BPKP). The primary data will be collected directly from study respondents (BPKP internal auditors) by use of a questionnaire containing questions containing indications of the variables employed. In the meanwhile, secondary data included of interviews with BPKP internal auditors. Findings: Integrity has a positive and significant effect on internal audit effectiveness. The auditor performs the examination task with integrity, and the audit results will be of high quality. Integrity requires that the auditor performs all tasks with azaz honesty, without violating the principles and limits of the agreed-upon examination object, and while overcoming personal interests. Internal audit effectiveness is significantly and positively impacted by objectivity. Objectiveness is a criterion that distinguishes the auditor profession from other accounting professions. The auditor must conduct a balanced assessment and evaluation in both Covid-19 Pandemic conditions and regular conditions, so as not to be influenced by personal or third-party interests. Under normal conditions, management support has a positive but insignificant effect on the effectiveness of internal audit. However, under Pandemic Covid-19 conditions, management support has a positive and significant effect on the effectiveness of internal audit. Training, introducing new technology, providing suitable facilities, and supporting an internal audit process with a commitment to develop and communicate additional value for the success of internal audit must be provided to management support. Originality/ValueThis research aims to increase the efficiency of the internal auditors of the Financial and Development Supervisory Agency (BPKP) in the South Sumatra region in terms of contributions regarding the integrity, objectivity, and support of management to the efficiency of the government sector internal audit under the COVID-19 pandemic. In accordance with the hypothesis, the formulation of the research Furthermore, it is hoped that internal auditors in BPKP in South Sumatra can increase the integrity and objectivity of internal audit by holding or involving all internal auditors in training activities, seminars, and socialization pertaining to the auditor profession, or by addressing the issues contained in this internal audit on a regular basis.