Analisis Kompetensi, Independensi, Integritas, Transparansi, dan Pengalaman Kerja Auditor Terhadap Kualitas Audit Internal pada Internal Audit PT Pos Indonesia

Abstract

This study was conducted to determine the influence of competence, independence, integrity, transparency, and work experience on the quality of internal audits. This research is a quantitative study with a population of internal auditors working in the Internal Audit Department of PT Pos Indonesia in 2024. The study used a nonprobability sampling technique, with a sample size of 72 auditors. The research employed primary data collected through surveys, distributed directly to internal auditors of PT Pos Indonesia and via Google Forms. The analysis methods used include descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, and hypothesis testing, utilizing IBM SPSS Statistics 26 software. The results of the study found that competence and work experience had a positive and significant partial effect on the quality of internal audits. Independence, integrity, and transparency were found to have no significant partial effect on the quality of internal audits.