Profita : Komunikasi Ilmiah dan Perpajakan
Vol 11, No 2 (2018)

PENGARUH KOMPETENSI, ETIKA, DAN PENGALAMAN KERJA TERHADAP KUALITAS AUDITOR INTERNAL

Muhammad Laras Widyanto (Universitas Mercu Buana)
Febrian Kwarto (Unversitas Mercu Buana)
Sri Kurniawati (Universitas Persada Indonesia YAI)



Article Info

Publish Date
20 Aug 2018

Abstract

The banking system will run well if all parts work well and synergize according to the function, the Internal Auditor has clear and legal authority to carry out the internal control and control functions. The quality of internal audit will be one of the benchmarks of whether a banking system can work well or not. The quality of good internal audit is the implementation of competence, ethics, and maximum work experience The purpose of this study is to determine how much influence ethics competence,, and work experience on audit quality both simultaneously and partially Data collection techniques in the study were questionnaires tested through descriptive analysis and multiple linear regression. The population in this study are the Internal Auditors at conventional bank in Tangerang city. The results showed that Competence positively influence the Quality of Auditors, while Ethics and Work Experience partially does not affect the Quality of Auditors Keywords: Competence, Ethics, Auditor Experience, Quality of Auditors

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Journal Info

Abbrev

Profita

Publisher

Subject

Economics, Econometrics & Finance

Description

The aim and scope of the "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of accounting and tax topic of research. The "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" is intended to ...