Patria Artha Journal of Accounting Dan Financial Reporting
Vol 8, No 1 (2024): Patria Artha Journal of Accounting dan Financial Reporting

DETERMINAN KUALITAS AUDIT SATUAN PENGAWASAN INTERN PT. JASA RAHARJA

Akbar, Akbar (Unknown)
Lubis, Bastian (Unknown)
Diana, Fina (Unknown)
Nurmiati, Nurmiati (Unknown)



Article Info

Publish Date
30 Apr 2024

Abstract

This research aims to analyze the influence of integrity, independence, competence and information technology systems on the audit quality of PT Jasa Raharja's internal supervision unit, both partially and simultaneously, as well as the dominant variables that influence it. The population in this study was all 41 PT Jasa Raharja Internal Audit Unit Auditors. Thus, this research is a population or census study, namely 41 respondents. Data analysis in the research used multiple linear regression analysis with the F test and t test. The results of the research show that integrity, independence, competence and information technology systems partially have no effect on the audit quality of the PT Jasa Raharja Internal Audit Unit, while integrity, independence, competence and information technology systems simultaneously influence the audit quality of the PT Jasa Raharja Internal Audit Unit and competency is the most dominant variable influencing the audit quality of the PT Jasa Raharja Internal Audit Unit, so the better an auditor's competency, the better the audit quality of the PT Jasa Raharja Internal Audit Unit.

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Journal Info

Abbrev

jafr

Publisher

Subject

Economics, Econometrics & Finance

Description

Patria Artha Journal of Accounting & Financial Reporting is a peer-reviewed journal published by Department of Accounting, Faculty of Economic, Patria Artha University, twice a year in April and October. The aims of this journal is to provide a venue for academicians, researchers and practitioners ...