The effect of internal auditor independence on effectiveness of government internal audit: group cohesiveness as an intervening variable (case study at the regional inspectorates at java island)

The objective of this study is to examine the effect of auditor independence, group cohesiveness, and individual factors on internal audit effectiveness of regional inspectorates. In addition, this study also intends to examine whether group cohesiveness mediates relationship between auditor indepen...

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Bibliographic Details
Main Authors: Moh Ubaidillah, Ari Kuncara Widagdo
Format: Article
Language:English
Published: Universitas Tarumanagara 2018-04-01
Series:Jurnal Akuntansi
Subjects:
Online Access:http://ecojoin.org/index.php/EJA/article/view/328