<![CDATA[AbstrakTujuan penelitian ini adalah untuk menganalisis pengaruh independensi, kompetensi, dan etika profesi terhadap kualitas audit internal pada Kantor Inspektorat Kabupaten Berau. Data primer dikumpulkan melalui kuesioner yang dibagikan kepada 30 orang responden yaitu auditor internal Kantor Inspektorat Kabupaten Berau Alat analisis yang digunakan adalah: uji validitas, uji reliabilitas, uji asumsi klasik, analisis regresi linier berganda, koefisien determinasi, uji t, dan uji F. Penelitian ini menyimpulkan bahwa bahwa independensi, kompetensi, dan etika profesi berpengaruh positif atau searah terhadap kualitas audit internal pada Kantor Inspektorat Kabupaten Berau. Independensi, kompetensi, dan etika profesi secara simultan memiliki pengaruh yang signifikan terhadap kualitas audit internal pada Kantor Inspektorat Kabupaten Berau. independensi, kompetensi, dan etika profesi mampu memberikan kontribusi pengaruh sebesar 97,2% pada kualitas laporan audit internal pada Kantor Inspektorat Kabupaten Berau. Kata Kunci: independensi, kompetensi, etika profesi, kualitas audit internal.AbstractThe purpose of this study is to analyze the influence of independence, competence, and professional ethics on the quality of internal audits at the Berau Regency Inspectorate Office. Primary data were collected through questionnaires distributed to 30 respondents, namely internal auditors of the Berau Regency Inspectorate Office. The analytical tools used were: validity test, reliability test, classical assumption test, multiple linear regression analysis, coefficient of determination, t test, and F test. This study concluded that independence, competence, and professional ethics have a positive or unidirectional effect on the quality of internal audits at the Berau Regency Inspectorate Office. Independence, competence, and professional ethics simultaneously have a significant effect on the quality of internal audits at the Berau Regency Inspectorate Office. independence, competence, and professional ethics are able to contribute 97.2% to the quality of internal audit reports at the Berau Regency Inspectorate Office.. Keywords: independence, competence, professional ethics, internal audit quality.]]>
Copyrights © 2025
