EQIEN - JURNAL EKONOMI DAN BISNIS
Vol 11 No 02 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS

PENGARUH PENGALAMAN KERJA, ETIKA PROFESI, INDEPENDENSI DAN PROFESIONALISME TERHADAP KUALITAS AUDIT INTERNAL

Welly Welly (Ekonomi dan Bisnis/ Universitas Muhammadiyah Palembang)
Sumita Sumita (Ekonomi dan Bisnis/ Universitas Muhammadiyah Palembang)
Yulian Sahri (Ekonomi dan Bisnis/ Universitas Muhammadiyah Palembang)
Lis Djuniar (Ekonomi dan Bisnis/ Universitas Muhammadiyah Palembang)



Article Info

Publish Date
30 Sep 2022

Abstract

The formulation of the problem in this research is 1) How is the influence of work experience, professional ethics, independence and professionalism on the quality of internal audit simultaneously. 2) How is the effect of work experience on the quality of internal audit partially. 3) How is the influence of professional ethics on the quality of internal audit partially. 4) How is the effect of independence on the quality of internal audit partially. 5) How is the influence of professionalism on the quality of internal audit partially. The data used in this research is primary data. The sample in this study was addressed to auditors in the offices of state-owned enterprises (BUMN) in the Energy, Oil and Gas Sector, Manufacturing Sector, Food and Fertilizer Sector, Logistics Sector, Telecommunication and Media Sector in Palembang City. Data collection methods used in this study were interviews and questionnaires. The data analysis method in this research is quantitative analysis. The data analysis technique was assisted by the Software Statistical Program For Special Science (SPSS). The results of this study indicate that 1) simultaneously work experience, professional ethics, independence and professionalism have a significant effect on the quality of internal audit. 2) partially work experience has a significant effect on the quality of internal audit. 3) partially professional ethics has no significant effect on the quality of internal audit. 4) partially independence has no significant effect on the quality of internal audit. 5) partially professionalism has a significant effect on the quality of internal audit.

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Journal Info

Abbrev

OJS

Publisher

Subject

Decision Sciences, Operations Research & Management

Description

Jurnal E-Qien adalah wadah informasi ilmiah bidang ilmu ekonomi dan bisnis, berupa hasil studi kepustakaan maupun studi empiris. Volume 6 Nomor 1 Bulan Februari Tahun 2019. Frekuensi terbitan 2 kali dalam ...