Dukungan Manajemen sebagai Penguat Pengaruh Teknologi Informasi terhadap Efektivitas Audit Internal
DOI:
https://doi.org/10.55606/jumia.v4i4.4586Keywords:
Fraud Prevention, Government Internal Audit, Information Technology, Internal Audit Effectiveness, Management SupportAbstract
The effectiveness of local government internal audit remains a critical issue amid digital transformation and the generally low capability of Government Internal Supervisory Apparatus (APIP) in Indonesia, particularly in North Sulawesi Province, where auditors' use of information technology remains limited despite consecutive unqualified (WTP) opinions on regional financial statements. Prior studies have not explicitly examined management support as a moderating variable on the relationship between information technology and internal audit effectiveness, so this study aims to examine the effect of information technology on internal audit effectiveness for fraud prevention and to test the moderating role of management support on that relationship. This study employed a quantitative survey approach involving all inspectorate auditors across North Sulawesi Province using a Likert-scale questionnaire, with data analyzed through Partial Least Square-Structural Equation Modeling (PLS-SEM) using SmartPLS. The results show that information technology has no significant direct effect on internal audit effectiveness, whereas management support significantly strengthens the effect of information technology on internal audit effectiveness. These findings indicate that the mere availability of technology is insufficient to enhance audit effectiveness without genuine support from management. The implication is that inspectorate leaders, local governments, and the North Sulawesi Representative Office of BPKP need to strengthen management support through budgeting, training, and clear policies so that investment in information technology can be optimally utilized to improve audit effectiveness and fraud prevention.
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