The Influence of Professionalism and Auditor Competency Towards Quality Audit Internal (Study on the Department of Housing, Residential Areas and Land Affairs Bandung Regency)

Julfan Herliansyah Noor, Rarassatika Ainunnisa, Farid Arifin

Abstract


This Jurnal entitled "The Influence of Auditor Professionalism and Competence on the Quality of Internal Audit Studies at the Department of Housing, Residential Areas and Land Affairs of Bandung Regency" This research is a quantitative study, which aims to determine: 1) the influence of auditor professionalism on internal audit quality, 2) the influence of auditor competence on internal audit quality, and 3) the influence of audit quality on internal audit quality. The sampling technique used was
distributing questionnaires with a total of 30 respondents.Tests carried out in this study included validity tests, reliability tests, classic assumption tests (normality test, heteroscedasticity test and, multicollinearity test), simple linear regression, coefficient of determination test and t test which were processed using SPSS (Statistical Product and Service Solutions) software. ) for Windows version 19. The results of this study indicate that 1) there is an influence of auditor professionalism on internal audit quality. 2) there is an effect of auditor competence on internal audit quality. 3) there is an effect of audit quality on internal audit quality.


Keywords


Professionalism; Competence; and Quality of Internal Audit.

Full Text:

PDF

References


BOOK SOURCE:

Ardianingsih, A. 2021. Audit Laporan Keuangan. PT.Bumi Aksara, Jakarta.

Ariffudin. 2022. Audit Internal refleksi bagi aparat pengawasan internal pemerintah daerah. Cv.Media Sains Indonesia, Bandung

Karyadi. 2021. Audit Itu Gampang. Bhuana Ilmu Populer, Jakarta.

Manurung, S. Et. al. 2021. Auditing. Cv.Media Sains Indonesia, Bandung.

Nugraha. 2022. Pengembangan Uji Statistik : Implementasi Metode Regresi Linier Berganda dengan Pertimbangan Uji Asumsi Klasik. CV.Pradina Pustaka Group, Kabupaten Karawang

JOURNAL SOURCE:

Amanullah, D.A. 2020/2021. “Pengaruh Kompetensi Dan Profesionalisme Auditor Internal Terhadap Kualitas Audit (Studi Pada Auditor Internal Bank Bri Kantor Inspeksi)” Jurnal Ilmiah Mahasiswa FEB, Vol 9, No 2.

Gari, T.T, Sudarmadi, D. 2019. “Pengaruh Independensi Auditor Internal Dan

Profesionalisme Auditor Internal Terhadap Kualitas Audit Internal” Journal Of

Applied Managerial Accounting. Vol 3 No 2.

Kusuma, M.C.W. Damayanthi, I.G.A.E. 2020. “Pengaruh Pengalaman Kerja, Kompetensi dan Integritas Auditor Terhadap Kualitas Hasil Audit” E-Jurnal Akuntansi Universitas Udayana, Vol 30 No 9.

Nabir, A.M., Dzahab.A. 2019. “Pengaruh Kompetensi, Independensi, Dan Objektivitas Auditor Terhadap Kualitas Audit Badan Pengawasan Keuangan Dan Pembangunan Provinsi Sulawesi Selatan” Jurnal Ekonomi dan Bisnis Islam, Vol 4 No 2.

INTERNET SOURCES

CNN Indonesia ; Tersedia di :

https://www.cnnindonesia.com/ekonomi/20221208160205-78- 4760/dugaanmanipulasi-polis-jadi-alasan-ojk-cabut-izin-wanaartha-life Kamis, 08 Desember 2022 16:58 WIB

Sabang Merauke News.Com ; Tersedia di :https://www.sabangmeraukenews.com/berita/5517/sidang-korupsi-kredit-bjb pekanbaru-pengacara-arif-budiman-heran-pejabat-bjb-tak-tahu-proses audit.html (08 September 2022 ; 14.58 WIB)




DOI: http://dx.doi.org/10.58258/bisnis.v4i3.9378

Refbacks

  • There are currently no refbacks.


Lisensi Creative Commons
Ciptaan disebarluaskan di bawah Lisensi Creative Commons Atribusi-BerbagiSerupa 4.0 Internasional.

Bussiness Management
p-ISSN: 2828-8203, e-ISSN: 2828-7606
Jurnal ini diterbitkan oleh Lembaga Penelitian dan Pendidikan (LPP) Mandala.

Alamat: Jl. Lingkar Selatan, Perum Elit kota Mataram Asri Blok O. No. 35, Jempong Baru, Sekarbela, Kota Mataram NTB. Indonesia