The Effect of Work Experience, Internal Auditor Competence, Independence to Due Professional Care and Implications in Internal Audit Quality

被引:0
|
作者
Yazid, Helmi [1 ]
Wiyantoro, Lili Sugeng [1 ]
机构
[1] Univ Sultan Ageng Tirtayasa, Accounting Dept, Jl Raya Jakarta Km 4 Pakupatan Serang, Banten, Indonesia
关键词
Work Experience; Internal Auditor Competence; Independence; Due Professional Care; Quality Internal Audit;
D O I
10.1166/asl.2018.11006
中图分类号
O [数理科学和化学]; P [天文学、地球科学]; Q [生物科学]; N [自然科学总论];
学科分类号
07 ; 0710 ; 09 ;
摘要
The purpose of this study is to determine the effect of work experience, internal auditor competence, independence with due professional care and its implications in the quality of internal audit at Internal Auditors State University in Jakarta. The Analysis of the study was conducted using SEM with smart PLS software (Partial Least Square). The results of this study indicate that (1) the internal auditor's competence variable has a significant positive effect on the due professional care, (2) the independence variable has a significant positive effect on the due professional care, (3) the professional variables have a significant positive effect on the quality of internal audit, (4) the internal auditor's competence variable has a significant positive effect on the quality of internal audit, (5) the variable of independence has a significant positive effect on the quality of internal audit, and (6) the variable of work experience has a significant positive effect on the quality of internal audit.
引用
收藏
页码:2565 / 2568
页数:4
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