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All Journal As-Syirkah: Islamic Economic & Financial Journal
Muhammad Iman Fatardha
Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Trisakti, Indonesia
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Pengaruh Kemampuan Negosiasi, Kompetensi, dan Independensi  Terhadap Kualitas Audit: Studi Empiris pada Auditor Internal Inspektorat Kota Tual Provinsi Maluku Muhammad Iman Fatardha; Murtanto Murtanto
As-Syirkah: Islamic Economic & Financial Journal Vol. 5 No. 2 (2026): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/598

Abstract

This study aims to determine the effects of: (1) Negotiation Skills on Audit Quality, (2) Competence on Audit Quality, and (3) Independence on Audit Quality. This research is classified as associative research. The population in this study consisted of 32 internal auditors working at the Inspectorate of Tual City, Maluku Province. The data analysis techniques used were simple linear regression analysis and multiple linear regression analysis. The statistical tool used was SPSS 16.0 for Windows. The results of this study indicate that Negotiation Skills, Competence, and Independence have a positive effect on Audit Quality.
Co-Authors Murtanto Murtanto