Hasibuan, Rezki Purnama Sari
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Professionalism, Experience, and Organizational Commitment: Determining Factors of Internal Auditors’ Performance Quality at the Inspectorate Office of Pekanbaru Hasibuan, Rezki Purnama Sari; Suci, Rama Gita; Putri, Adriyanti Agustina; Irman, Mimelientesa
Research in Accounting Journal (RAJ) Vol. 4 No. 1 (2023): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v3i1.1898

Abstract

This study aims to examine the influence of professionalism, experience, and organizational commitment on the quality of internal auditors’ performance. This research employs a quantitative approach, with data collected through questionnaires. The population consists of all auditors working at the Inspectorate Office of Pekanbaru City. The sampling technique used is probability sampling, resulting in 32 respondents who participated in the study. Data were analyzed using multiple linear regression and processed with SPSS version 26. The results show that professionalism and organizational commitment have a significant effect on the quality of internal auditors’ performance, while experience does not have a significant effect.