Pengaruh Independensi, Kompetensi, Skeptisisme Profesional Serta Moral Reasoning Auditor Internal Terhadap Kualitas Audit (Studi Kasus Auditor Internal Bank Rakyat Indonesia Kantor Wilayah Sumatera Utara)

Abstract

This research aims to analyze the effect of independence, competence, professional skepticism and moral reasoning of internal auditors on audit quality (case study of internal auditors of Bank Rakyat Indonesia North Sumatra regional office). The population of this study were 88 internal auditors with 25 branch offices. The data used is primary data which is done by distributing questionnaires to internal auditors. With probabilitiy sampling data collection method. Based on the results of data processing using hypothesis testing, it shows that independence, competence, and professional skepticism have a significant effect on audit quality, while moral reasoning has no significant effect on audit quality.