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All Journal Journal of Management, Economic, and Accounting
Elvan Donius Baene
Universitas Pembangunan Panca Budi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analysis of Factors Affecting the Quality of Internal Audit at the South Nias Regency Inspectorate Elvan Donius Baene; M. Irsan Nasution
Journal of Management, Economic, and Accounting Vol. 5 No. 4 (2026): Oktober
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i4.1719

Abstract

This study aims to analyze the influence of independence, knowledge, work experience, integrity, and objectivity on the quality of internal audit at the South Nias Regency Inspectorate. This study uses a quantitative approach with associative research methods. The population in this study is all auditors working at the South Nias Regency Inspectorate which totals 60 people and the entire population is used as a sample with saturated sampling techniques. The research data was collected through the distribution of questionnaires using a five-point Likert scale and analyzed using multiple linear regression analysis. The results of the study show that independence, knowledge, work experience, integrity, and objectivity have a positive and significant effect on the quality of internal audits both partially and simultaneously. The determination coefficient value showed that 85.2% of the variation in the quality of internal audits could be explained by all five independent variables in this study, while the rest were influenced by other factors outside the research model. The results of this study show the importance of improving auditor professionalism, especially in maintaining independence, improving knowledge and work experience, and upholding integrity and objectivity in the implementation of internal audits within local governments.
Co-Authors M. Irsan Nasution