Pengaruh Independensi, Kompetensi, Objektivitas dan Integritas APIP terhadap Kualitas Audit Internal pada Inspektorat Kabupaten Karo dan Tapanuli Utara

Abstract

The purpose of the study was to analyze the influence of independence, competence, objectivity, and integrity of AP IPs (Government Internal Control Officials) on internal audit quality of the Inspectorate Regency of Karo and Tapanuli Utara regencies. The population was 59 APIPs. The samples were taken by using census technique where the whole population was used as the samples. The study used causal method Multiple linear regression analysis was used to test the hypothesis. The result of the study showed that, simultaneously, independence, competence, objectivity, and integrity of APIPs had significant influence on internal audit quality of the Inspectorate Regency of Karo and Tapanuli Utara regencies. Partially, the variables of independence and competence had positive and significant influence on internal audit quality, while the variables of objectivity and integrity had insignificant influence on internal audit quality.