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All Journal Journal of Accounting Inaba Advances in Management & Financial Reporting
Ramadhan, Muhammad Mulia
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Economics, Econometrics & Finance

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The Quality of Internal Audit Implementation is Affected By The Competence And Objectivity of Internal Auditor at PT Sarana Panca Nusantara Ramadhan, Muhammad Mulia
Journal of Accounting Inaba Vol. 4 No. 1 (2025): Volume 4 Number 1, June 2025
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v4i1.429

Abstract

The Competence and Objectivity of Internal Auditors play a critical role in supporting the advancement and effectiveness of an organization. Auditor competence enables the execution of audit activities in a more effective and efficient manner, thereby contributing positively to the organization’s overall performance. This study aims to examine the extent to which Competence influences the Quality of Internal Audit Implementation, to assess the impact of Objectivity on audit to assess how objectivity affects audit quality, and to evaluate the combined effect of Competence and Objectivity on the overall Quality of Internal Audit Implementation. The research method used is quantitative descriptive with data collection techniques through the distribution of questionnaires with a sample size of 41 people. Data analysis was carried out using multiple regression tests, determination coefficient tests and hypothesis tests. The findings of the study indicate that Auditor Competence has a significant effect on the Quality of Internal Audit Implementation. Similarly, internal auditor objectivity also exerts a significant influence on audit quality. Furthermore, both Competence and Objectivity collectively contribute to the effectiveness and Quality of Internal Audit Implementation. The implications of the research for those being audited use common and easy-to-understand language so as not to cause misinterpretation.
Disparity Analysis Of Foreign And Domestic Investment Realization In West Bandung Regency 2024 Surya, Sarjito; Ramadhan, Muhammad Mulia; Wahyudin, Dikdik; Somantri, Asep; Sukanta, Tuntun Ariadi
Journal of Accounting Inaba Vol. 4 No. 1 (2025): Volume 4 Number 1, June 2025
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v4i1.430

Abstract

This study aims to analyze the disparity in the realization of Foreign Direct Investment (FDI) and Domestic Direct Investment (DDI) across subdistricts in West Bandung Regency in 2024. Investment plays a vital role in supporting regional economic development; however, its distribution tends to be uneven, potentially widening interregional development gaps. This research uses a quantitative descriptive approach, employing secondary data sourced from regional investment reports. To measure investment disparity, the Lorenz Curve is applied, providing a visual representation of inequality in investment distribution among subdistricts. The analysis reveals a notable disparity in both FDI and DDI realization, with investment concentrated in specific subdistricts that possess better infrastructure, accessibility, and economic facilities. These findings highlight the urgency for more inclusive and regionally balanced investment policies to reduce spatial inequality and promote equitable development in West Bandung Regency.
Auditors' Professional Integrity and Skepticism Towards Audit Quality: (A Case Study At The Bandung City Inspectorate) Ramadhan, Muhammad Mulia
Advances in Management & Financial Reporting Vol. 4 No. 1 (2026): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v4i1.675

Abstract

Purpose: This study aims to analyze and empirically examine the influence of auditor competence, professional integrity, and professional skepticism on audit quality in the public sector, with a specific focus on internal auditors at the Bandung City Regional Inspectorate. Research Method: The study adopts an associative quantitative research design. Data were collected from all internal auditors at the Bandung City Regional Inspectorate, totaling 30 respondents, using a structured questionnaire. The entire population was included as research subjects through a census approach. Data analysis was conducted using multiple regression techniques to test the individual effects of auditor competence, integrity, and professional skepticism on audit quality. Results and Discussion: The results indicate that auditor competence has a positive and significant influence on audit quality, suggesting that greater knowledge, skills, and experience contribute to better audit outcomes. Auditor integrity also has a significant positive effect on audit quality, underscoring the importance of ethical commitment and objectivity in audit work. Furthermore, professional skepticism positively influences audit quality, confirming that a critical, questioning mindset enhances the reliability and credibility of audit results. These findings collectively demonstrate that auditors' behavioral and professional attributes play a crucial role in determining audit quality. Implications: The study offers practical implications for public-sector audit institutions by emphasizing the need to strengthen auditors' competence, integrity, and professional skepticism through continuous training, ethical development, and a supportive organizational culture to improve audit quality and accountability.
Co-Authors Sarjito Surya Somantri, Asep Tuntun Ariadi Sukanta Wahyudin, Dikdik