Authors:

Ni Putu Putri Pratiwi, Made Yenni Latrini

Abstract:

“Failure of internal auditors causes low quality of financial reports. The low quality of financial statements affects the perception of users of financial statements on audit quality. This study aims to determine the effect of professionalism, independence, competence and integrity of internal auditors on audit quality at BPR Gianyar Regency, using an associative quantitative approach. This research was conducted at 24 BPR in Gianyar Regency. The research sample was 24 respondents, using the saturated sample method (census). Collecting data using a survey method with a questionnaire. The analysis technique used is multiple regression analysis. The results showed that the variables of professionalism, independence, competence, and the integrity of the internal auditor has a positive effect on audit quality at BPR Gianyar Regency.”

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PDF:

https://jurnal.harianregional.com/eeb/full-86258

Published

2023-08-31

How To Cite

PRATIWI, Ni Putu Putri; YENNI LATRINI, Made. PENGARUH PROFESIONALISME, INDEPENDENSI, KOMPETENSI, DAN INTEGRITAS AUDITOR INTERNAL TERHADAP KUALITAS AUDIT.E-Jurnal Ekonomi dan Bisnis Universitas Udayana, [S.l.], p. 1496-1507, aug. 2023. ISSN 2337-3067. Available at: https://ojs.unud.ac.id/index.php/EEB/article/view/86258. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EEB.2023.v12.i08.p04.

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ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

VOLUME.12.NO.08.TAHUN.2023

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License