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All Journal Hita Akuntansi dan Keuangan
Ni Putu Delia Trisna Pratami
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Economics, Econometrics & Finance

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Pengaruh Independensi, Pengalaman Kerja Dan Kompetensi Terhadap Kinerja Auditor Internal Pada Bank Perkreditan Rakyat (BPR) Di Kota Denpasar Ni Putu Delia Trisna Pratami; Ni Made Wisni Arie Pramuki; Ni Putu Yeni Yuliantari
Hita Akuntansi dan Keuangan Vol. 6 No. 2 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/9ece2028

Abstract

The presence of Rural Banks (BPR) in Indonesia greatly benefits local communities by providing much-needed capital for their businesses, thereby supporting the government's efforts to accelerate economic development. However, the high number of bankruptcies among BPRs, often due to internal fraud, highlights the poor performance of internal auditors responsible for overseeing and examining bank operations. This study aims to examine the impact of independence, work experience, and competence on the performance of internal auditors at Rural Banks in Denpasar City. The research involved all internal auditors from 23 BPRs headquartered in Denpasar, totaling 38 respondents, selected through a saturated sampling technique. Data were collected via questionnaires and analyzed using the Partial Least Squares (PLS) method. The findings reveal that both independence and work experience significantly and positively influence the performance of internal auditors at BPRs in Denpasar City. However, competence has an insignificant negative impact on their performance.
Co-Authors Ni Made Wisni Arie Pramuki Ni Putu Yeni Yuliantari