PENGARUH KOMPETENSI, PROFESIONALISME DAN ORIENTASI ETIKA TERHADAP KUALITAS HASIL AUDIT INTERNAL (STUDI KASUS DI PT. UNILON TEXTILE INDUSTRIES)

Fitriana and Minar, Demsi and Andrianti, Lesa (2019) PENGARUH KOMPETENSI, PROFESIONALISME DAN ORIENTASI ETIKA TERHADAP KUALITAS HASIL AUDIT INTERNAL (STUDI KASUS DI PT. UNILON TEXTILE INDUSTRIES). Jurnal TechnoSocio Ekonomika Universitas Sangga Buana YPKP, 12 (2). pp. 24-36. ISSN 1979-4835

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Abstract

Good financial reporting is financial reporting that matches the objectives of the reporting. The auditor must have several indicators such as knowledge and skills, good communication, adequate education, thoroughness, and objective or ideally an auditor must be professional in his work. Internal audit activities provide assurance that the internal control carried out by the company is sufficient to minimize the risk and ensure that the company's operational activities are carried out effectively and efficiently, and ensure that the goals and objectives of the company have been achieved. Intenal audit activities that are carried out effectively will be valuable to management. This study aims to determine the effect of competence, professionalism and ethical orientation on the quality of internal audit results. This study uses quantitative approaches. The source of this research data is primary data by collecting data using a questionnaire. The sample of this study were 61 people using saturated sampling techniques. Data analysis of this study uses multiple regression analysis. The results of this study found that Competence, Professional Ability and Ethical Orientation had a significant effect on the Quality of Internal Audit Results. The coefficient of determination is 0.875, meaning that the influence of Competency, Professional Ability and Ethical Orientation simultaneously with Internal Audit Quality is 87.5%, while the remaining 12.5% is the influence of other variables not observed.

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