THE INFLUENCE OF COMPETENCE AND TECHNOLOGY ON INTERNAL AUDIT EFFECTIVENESS WITH MANAGEMENT SUPPORT AS A MODERATING VARIABLE: AN EMPIRICAL STUDY AT BANK MANDIRI

Abstract

In the banking environment, the role of internal auditors is becoming increasingly important in driving the effectiveness of internal audits, especially in the digital era that demands the use of technology and adequate competence. This study aims to examine the effect of competence and technology on the effectiveness of internal audits, with management support as a moderating variable. The population in this study was internal auditors working at Bank Mandiri Area Kisamaun Tangerang and all its branches. The sample used was 35 respondents obtained through convenience sampling techniques, namely sample selection based on ease of access and availability of respondents. The data used is primary data collected through online questionnaires using Google Forms. The data analysis technique used in this study is multiple linear regression and hypothesis testing with the help of the IBM SPSS Statistics version 26 application. The results of the study indicate that competence does not have a significant effect on the effectiveness of internal audits. Conversely, technology has a significant effect on the effectiveness of internal audits. In addition, management support is unable to moderate the effect of competence on the effectiveness of internal audits but can moderate the effect of technology on the effectiveness of internal audits.