ANALYSIS OF THE EFFECT OF INDEPENDENCE, PROFESSIONALISM, AND COMPETENCE ON THE QUALITY OF INTERNAL AUDIT RESULTS WITH AUDITOR ETHICS AS MODERATING VARIABLE

  • Falihah Addaraini Universitas Sumatera Utara

Abstract

This study aims to evaluate the effect of independence, professionalism and competence on the quality of internal audit results with auditor ethics as a moderating variable in Inspectorate of Medan City. Based on the results of this study, showing that independence has a positive effect on the quality of internal audit results, professionalism has a positive effect on the quality of internal audit results, and competence does not affect the quality of internal audit results at the Medan City Inspectorate. Meanwhile, auditor ethics auditors are unable to moderate the relationship between independence and the quality of internal audit results, auditor ethics auditors are unable to moderate the relationship between professionalism and the quality of internal audit results, and auditor ethics are not able to moderate the relationship between competence and quality of internal audit results

Downloads

Download data is not yet available.
Published
2020-04-07
How to Cite
ADDARAINI, Falihah. ANALYSIS OF THE EFFECT OF INDEPENDENCE, PROFESSIONALISM, AND COMPETENCE ON THE QUALITY OF INTERNAL AUDIT RESULTS WITH AUDITOR ETHICS AS MODERATING VARIABLE. International Journal of Public Budgeting, Accounting and Finance, [S.l.], v. 3, n. 1, p. 62-73, apr. 2020. ISSN 2655-6693. Available at: <http://ijpbaf.org/index.php/ijpbaf/article/view/238>. Date accessed: 02 june 2020.