Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal International Journal of Public Budgeting, Accounting and Finance
Addaraini, Falihah
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
ANALYSIS OF THE EFFECT OF INDEPENDENCE, PROFESSIONALISM, AND COMPETENCE ON THE QUALITY OF INTERNAL AUDIT RESULTS WITH AUDITOR ETHICS AS MODERATING VARIABLE Addaraini, Falihah
International Journal of Public Budgeting, Accounting and Finance Vol 3 No 1 (2020): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (282.52 KB)

Abstract

This study aims to evaluate the effect of independence, professionalism and competence on the quality of internal audit results with auditor ethics as a moderating variable in Inspectorate of Medan City. Based on the results of this study, showing that independence has a positive effect on the quality of internal audit results, professionalism has a positive effect on the quality of internal audit results, and competence does not affect the quality of internal audit results at the Medan City Inspectorate. Meanwhile, auditor ethics auditors are unable to moderate the relationship between independence and the quality of internal audit results, auditor ethics auditors are unable to moderate the relationship between professionalism and the quality of internal audit results, and auditor ethics are not able to moderate the relationship between competence and quality of internal audit results
Co-Authors