Independence, Internal Auditor Role, and Professionalism Effects on Internal Control System Effectiveness

Abstract

This research investigates how independence, the internal auditor role, and professionalism influence internal control system effectiveness at PT. Perkebunan Nusantara IV (Regional I) Medan. Employing multiple regression analysis via SPSS 26.0, data were collected from 39 respondents using the saturated sampling technique through 44-item questionnaires measured on Likert scales. Results reveal independence demonstrates negative insignificant effects, the internal auditor role shows positive insignificant effects, while professionalism exhibits positive significant effects on internal control system effectiveness. Collectively, all variables significantly impact internal control system effectiveness, explaining 43.7% of variance. These findings provide practical implications for strengthening internal audit functions within state-owned enterprises.