Pengaruh Kompetensi Dan Independensi Auditor Internal Terhadap Kualitas Audit Internal Rumah Sakit Di Kota Palembang
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Institusion
Universitas Katolik Musi Charitas
Author
Utama, Ricky
Subject
H Social Sciences (General)
Datestamp
2020-10-20 04:34:17
Abstract :
This study aimed to examine the effect of the competence and independence of the internal auditors on audit quality. Internal auditors as the spearhead of the implementation of the examination, should be supported by the competence and attitude of independence. The samples in this study were 28 internal auditors who work in hospitals located in the city of Palembang. The data in the study is primary data obtained by questionnaires. Questionnaires done by giving directly to the 17 hospitals located in the city of Palembang. The results showed that the competence and independence of the effect on audit quality. Moreover, it can be concluded competence have a negative impact on audit quality so that the higher the level of competence of the auditor's audit quality decreases. Independent variables have a positive effect where the higher the auditor independence would improve audit quality.
This study aimed to examine the effect of the competence and independence of the internal auditors on audit quality. Internal auditors as the spearhead of the implementation of the examination, should be supported by the competence and attitude of independence. The samples in this study were 28 internal auditors who work in hospitals located in the city of Palembang. The data in the study is primary data obtained by questionnaires. Questionnaires done by giving directly to the 17 hospitals located in the city of Palembang. The results showed that the competence and independence of the effect on audit quality. Moreover, it can be concluded competence have a negative impact on audit quality so that the higher the level of competence of the auditor's audit quality decreases. Independent variables have a positive effect where the higher the auditor independence would improve audit quality.
File :
EA-081298-2013-cover.pdf
EA-081298-2013-abstract.pdf
EA-081298-2013-summary_id.pdf
EA-081298-2013-tableofcontent.pdf
EA-081298-2013-chapter1.pdf
EA-081298-2013-chapter2.pdf
EA-081298-2013-chapter3.pdf
EA-081298-2013-chapter4.pdf
EA-081298-2013-conclusion.pdf
EA-081298-2013-reference.pdf
EA-081298-2013-complete.pdf
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