The Effect of Competence and Independence of Internal Auditors on Audit Quality

Abstract

ABSTRACT

The purpose of this study is to investigate the impact of internal auditors' competence (X1) and independence (X2) on audit quality (Y) in the Riau Provincial Inspectorate.Common problems in this study are the differences between the inspection result report by the Riau Provincial Inspectorate and the inspection result report by the Badan Pemeriksaan Keuangan (BPK) of the Republic of Indonesia. The population and sample in this study were all internal auditors of the Riau Province Inspectorate. Data are collected from questionnaires distributed to the general population and samples.For testing the questionnaire data, researchers use statistical applications, namely SPSS, with classical assumptions and hypothesis tests to conclude. The result showed that competence and independence had a significant effect on audit quality.