Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL

The Influence Of Moral Reasoning On Internal Audit Quality With Auditor Competence As A Moderating Variable Kusiyah, Kusiyah; Usmany, Paul; Susilawati, Made; As’ady, Mustofa; Sahri, Yulian
Reslaj : Religion Education Social Laa Roiba Journal Vol 6 No 3 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i3.6158

Abstract

Internal audit quality is the initial stage that greatly influences whether a company's audit quality is good or bad, as well as being the initial door to creating a company that is healthy, clean, accountable, transparent, and upholds every existing company and state regulations. There are a number of factors that can influence whether the quality of internal audit is good or bad, including the auditor's moral reasoning to find odd flaws, increase the detail of the audit, and so on. Therefore, this research aims to analyze the influence of Moral Reasoning on Internal Audit Quality with Auditor Competence as a moderating variable. This research is quantitative research with an explanatory approach. The data used in this research is primary data distributed to 300 BUMN internal auditors spread throughout Indonesia. This data uses a questionnaire method in its distribution containing the choices of agree, strongly agree, strongly disagree, disagree, and normal/average regarding auditor reasoning, auditor competence, and internal audit standards. Hasil penelitian menunjukkan jika the Moral Reasoning variable can have a positive relationship and a significant influence on Internal Audit Quality because the P-Values value is positive and is below the significance level of 0.05, namely 0.019. This is because good moral reasoning from an auditor can make the auditor prioritize the interests of the public/company/state rather than personal interests or only some parties. This proves that the author's first hypothesis and first belief can be accepted. Apart from that, the Auditor Competency variable can moderate the relationship between the Moral Reasoning variable and Internal Audit Quality because the P-Values value is in a positive direction and is far below the significance level of 0.05, namely 0.000, even smaller than the direct assessment of 0.019. This is because good Moral Reasoning makes auditors prioritize the public interest, if accompanied by good Auditor Competency, it will make the influence of Moral Reasoning on Internal Audit Quality more significant. In this way, the second hypothesis and the researcher's second belief can also be accepted.
Co-Authors AA Sudharmawan, AA Ade Widyaningsih Adelia Yuniarti Adinda Audy Sita Mayzandy ALEXANDER JOSEPH RIADI Andini Ni Kadek ANNA FITRIANI Anresangsya Pria Satvika Antesty, Sella Asmara Santhi, Ni Kadek Wulanda As’ady, Mustofa Bagus Hari Sugiharto Bakkara, Bonica Nisra Br Barus, Eka Valencia Chandra, Johnny Chrisna Anzella Jacob Citra Annisa Rahmania DAIMATUL KHOIRIYAH DESAK AYU WIRI ASTITI Desak Putu Eka Nilakusmawati DEWA AYU DWI ASTUTI Dewa, Saroja Sari Diana Anggraini Kusumawati Diana Diana Diva, Made Tresia Pramasta Duffin DWI LARAS RIYANTINI Eddy Silamat, Eddy EKA N. KENCANA Eko Nur Hermansyah EVI NOVIYANTARI FATIMAH Fadil Mas’ud Fatmasari, Ria Kristia Febriyanti, Ni Wayan Atik FELINA CHANTIKA PUTRI G. K. GANDHIADI G. K. GANDHIADI G.K. GANDHIADI GUSTI AYU RATIH ASTARI Hartono Hartono Hellena Hendarta Hiras Pasaribu Hugo Prasetyo Winotoatmojo I Gusti Ayu Made Srinadi I GUSTI AYU MADE VALENTINA DEWI I GUSTI NGURAH SENTANA PUTRA I KOMANG GDE SUKARSA I PUTU ARISTA YASA I Putu Eka Nila Kencana I Putu Winada Gautama I WAYAN RIAN PRATAMA I WAYAN SUMARJAYA I Wayan Sumarjaya I.G.A. DIAH SULASIH IDA AYU SRI PADMINI IMAMUDDIN KAMIL INA AZIZAH KADRI IRA INDRIYANTI IYOS ALFRANTA SURBAKTI Jamaluddin Majid Johannes P Kumagaya Judijanto, Loso Juliani Tandi Tumbiri KADEK YUSA MAHENDRA Kartika Sari Kastini, Ni Wayan Ketut Jayanegara Kharisma Dewi, Ni Putu Dian KOMANG CANDRA IVAN KOMANG KOKOM SUCAHYATI DEWI P Kosasih, Eva Kundori Kusiyah LUH GEDE UDAYANI LUH PUTU IDA HARINI LUH PUTU SAFITRI PRATIWI Luluk Sarifah M ARRIE KUNILASARI ELYNA Made Ayu Asri Oktarini Putri MADE AYU DWI OCTAVANNY MADE NARYMURTI WIDYASTUTI Masnoni, Masnoni Meilandri, Detti MILATUS SHOLIKHA Miltiades Dewifortuna Pulo MIRA AYU NOVITA SARI MODANA LOLITA Muhamad Risal Tawil Naswan Hadilia Neneng Widayati Nggandung, Yeheskial NI KADEK AYU PUJI ASTUTI NI KADEK DWI ARISYA AFRILIANTI NI KADEK ENDAH YANITA UTARI Ni Ketut Tari Tastrawati Ni Komang Jeni Frika Yanti NI LUH GEDE WIDIADNYANI NI LUH PUTU RATNA KUMALASARI Ni Luh Putu Suciptawati NI LUH WIWIN YUNIARTI NI MADE ARY DHARMA WIDYA ASTUTI Ni Made Deviani Prisilia NI MADE PUSPASARI NI MADE SRI KUSUMAWARDHANI NI MADE SRI SUGIANTARI NI MADE SUKMA PERTIWI NI MADE SURYA JAYANTI NI NENGAH RIKA PUSPITA NI NYOMAN UTAMI DEWI Ni Nyoman Widiasih NI PUTU IIN VINNY DAYANTI NI PUTU NADYA AGUSVIANI NI PUTU PREMA DEWANTI NI WAYAN ARI SUNDARI NI WAYAN DIAH SIHMAWATI NI WAYAN WIDYA EKARANI NI WAYAN YUNI CAHYANI Nilakusmawati, DPE ningrum, dedah - Ningrum, Endah Prawesti Nurhanimah Nurul Ilma Nurul Iman, Nurul Nyoman Wendri Octavanny, Made Ayu Dwi PALUPI PURNAMA SARI Parlindungan Dongoran PRISCELLA PURBA PUTRI DAMEYANTI Putu Edi Dimas Saputra PUTU OKA SURYA ARSANA Putu Rama Hari Bagaskara P. Rinovian Rais Sahri, Yulian Sari Purnamayanti, Ni Gusti Ayu Kadek Selan, Dwi Dersmi Siti Hawa SITTI HAJAR Srinadi, I Gusti Ayu Srinadi, IGAM Suciptawati, NLP Syunikitta, Mirwanti Thalib, Najdah Tita Safitriawati Tubagus, Munir Ulfatun Farika Novitasari Usmany, Paul Utami, Eva Yuniarti Wagiyo Widianti, Nyoman Widyatmike Gede Mulawarman Yasir Maulana, Yasir ZAKIAH NURLAILA Zein Ghozali