Ni Putu Putri Pratiwi
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PENGARUH PROFESIONALISME, INDEPENDENSI, KOMPETENSI, DAN INTEGRITAS AUDITOR INTERNAL TERHADAP KUALITAS AUDIT Ni Putu Putri Pratiwi; Made Yenni Latrini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.12.NO.08.TAHUN.2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2023.v12.i08.p04

Abstract

Failure of internal auditors causes low quality of financial reports. The low quality of financial statements affects the perception of users of financial statements on audit quality. This study aims to determine the effect of professionalism, independence, competence and integrity of internal auditors on audit quality at BPR Gianyar Regency, using an associative quantitative approach. This research was conducted at 24 BPR in Gianyar Regency. The research sample was 24 respondents, using the saturated sample method (census). Collecting data using a survey method with a questionnaire. The analysis technique used is multiple regression analysis. The results showed that the variables of professionalism, independence, competence, and the integrity of the internal auditor has a positive effect on audit quality at BPR Gianyar Regency.