The Effect of Integrity, Objectivity and Management Support on the Effectiveness of Internal Audit of The Government Sector in The Covid-19 Pandemic Condition

Purpose: The Study to test the effect of integrity, objectivity and management support on effectiveness Internal Audit government sector in Covid-19 pandemic conditions. Methodology: This study used descriptive analysis, namely form quantitative research that employs Likert scale measurement when evaluated from perspective data analysis method. primary sources data. In South Sumatra region, questionnaires were distributed internal auditors employed by Financial Development Supervisory Agency (BPKP). will be collected directly respondents (BPKP auditors) use a questionnaire containing questions indications variables employed. meanwhile, secondary included interviews with BPKP auditors. Findings: Integrity has positive significant audit effectiveness. auditor performs examination task results high quality. requires all tasks azaz honesty, without violating principles limits agreed-upon object, while overcoming personal interests. is significantly positively impacted objectivity. Objectiveness criterion distinguishes profession other accounting professions. must conduct balanced assessment evaluation both Pandemic conditions regular conditions, so as not influenced or third-party Under normal but insignificant audit. However, under Training, introducing new technology, providing suitable facilities, supporting an process commitment develop communicate additional value for success provided support. Originality/ValueThis aims increase efficiency (BPKP) region terms contributions regarding objectivity, COVID-19 pandemic. accordance hypothesis, formulation Furthermore, it hoped can integrity holding involving training activities, seminars, socialization pertaining profession, addressing issues contained this basis.