Determinants of internal audit function on emerging markets: SEM-PLS approach

Jurnal Penelitian Pendidikan Indonesia September 30, 2022 Volume 8, Number 3 4 authors

Abstract

The existence of an internal audit function (IAF) is very important to describe companies that follow the criteria of good corporate governance, so it needs to be investigated further because there is still a lack of research that discusses IAF. This research is a quantitative study using secondary data in the form of company annual reports included in LQ45 on the Indonesia Stock Exchange. Data processing is carried out with a different approach using SEM-PLS. The purpose of this study was to determine the effect of internal and external risk management on the internal audit function. So, from our findings, it can be concluded that the level of internal risk, external agency risk, and corporate governance is not significant to the internal audit function (IAF).

Authors

  1. Ahmad Subaki

    Sebelas Maret University

  2. Rachmawati Rachmawati

    Sebelas Maret University

  3. Wahyu Widarjo

    Sebelas Maret University

  4. Djuminah Djuminah

    Sebelas Maret University

Keywords

Internal Audit Function (IAF)Level of Internal RiskExternal Agency RiskCorporate Governance

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