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Journal articles on the topic 'Internal Quality Audit Results'

Author: Grafiati

Published: 4 June 2025

Last updated: 1 August 2025

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1

Hermawan, Atang, and Agus Bustomi. "Impact of internal audit competence and objectivity on quality audit results." JPPI (Jurnal Penelitian Pendidikan Indonesia) 8, no. 1 (2022): 170. http://dx.doi.org/10.29210/020221298.

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Experience in conducting audits carefully, accurately, and objectively is the main competency that must be possessed by auditors. In fact, what is happening in the field shows that there are still irregularities and errors related to the audit process. This is the basis of research in revealing the effect of competence and objectivity on audit quality. The research was conducted using a survey method conducted at PT. Pindad Bandung. The data obtained were analyzed quantitatively with multiple linear regression analysis techniques, hypothesis testing t, and F test to test simultaneously. The re

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2

Fhikry, Ahmad Halomoan Siregar, Herliza Rizki Irma, Dhiya Ulhaq Siregar Habib, Oktavianur Lubis Nessa, and Astia Syahukeka Siregar Dwi. "Analysis Of The Effect Of Competence And Integrity On The Quality Of Internal Audit Results In Medan City." Journal of Economics, Finance And Management Studies 5, no. 08 (2022): 2137–44. https://doi.org/10.5281/zenodo.6966903.

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The purpose of this research is to analyze the influence of competence and integrity on the quality of the results of the internal audit of the Medan City Inspectorate. The quality problem of the audit results produced by the Medan city inspectorate is very helpful in order to create a system of checking the flow of funds from the center to various agencies in the city of Medan, the audit results of the audit results are also useful for information that is transparent to the public, therefore this research I focus on the factors that influence the quality of the audit results of the Medan City

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Purnomo, Hanny, and Yustrida Bernawati. "Pengaruh Efektivitas Komite Audit, Efektivitas Internal Audit dan Kualitas Audit terhadap Pengungkapan Sukarela." E-Jurnal Akuntansi 30, no. 4 (2020): 861. http://dx.doi.org/10.24843/eja.2020.v30.i04.p05.

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The purpose of this study is to prove the truth, internal audit, internal audit, and audit quality on voluntary disclosures in companies listed on the Indonesia Stock Exchange for the period of 2016-2018. The sample was selected using a purposive sampling technique to obtain a sample of 100 companies, the hypothesis was taken using multiple linear regression. The results of this study prove the importance of audit audits, internal audits, and audit quality applied to company voluntary disclosures. Keywords: Effectiveness of Audit Committee; Internal Audit; Audit Quality; Voluntary Disclo

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4

Sari, Nur Zeina Maya, and Rakhmat Nurdin. "Information System Audit Experience and Accountability to Internal Audit Quality." International Journal of Religion 5, no. 12 (2024): 212–23. http://dx.doi.org/10.61707/4efb3g17.

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The purpose of this research to determine the experience of information system audits and accountability for audit quality at the Inspectorate Bandung. Data expected to be a solution quality of internal audits. Obtained through a survey by distributing questionnaires. According to the issue, they do not have competent experience and accountability in carrying out quality audits. Have 30 samples out of 60 observed in population field. Using descriptive and verification methods. Statistical data processing SPSS. The results show that: (1) Information systems audit experience has no direct effect

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Senan, Nabil Ahmed Mareai. "The Moderating Role of Corporate Governance on the Associations of Internal Audit and Its Quality with the Financial Reporting Quality: The Case of Yemeni Banks." Journal of Risk and Financial Management 17, no. 3 (2024): 124. http://dx.doi.org/10.3390/jrfm17030124.

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This study investigates the moderating effect of corporate governance on the associations of the internal audit and quality of the internal audit with the quality of financial reporting among commercial banks in the Republic of Yemen. The final sample includes 210 internal auditors, heads of internal auditors, chairpersons, and members of audit committees. Using a survey-based methodology, the results of the Smart-PL4 analysis showed a positive association between the internal audit and quality of the internal audit and quality of financial reporting. Interestingly, the results showed an insig

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Pangestu, Siam, and Yuniarti Hidayah. "Factors Affecting Audit Quality In Internal Auditors." Jurnal Akademi Akuntansi 6, no. 4 (2023): 595–608. http://dx.doi.org/10.22219/jaa.v6i4.25924.

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Purpose: This study aims to analyze the influence of competence, independence, objectivity, ethical sensitivity, and experience of auditors on the quality of audit results at the Tulungagung Regency Inspectorate. Methodology/approach: This research uses a quantitative methods using questionnaires distributed to auditors and P2UPD at the Tulungagung Regency Inspectorate. Data were analysed using a statistical application SmartPLS 3. Findings: The results show, that independence, ethical sensitivity, and auditor experience significantly affect the quality of audit results. Meanwhile, competence

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Zurika Lubis, Henny, Maya Sari, Andi Auliya Ramadhany, Debbi Chyntia Ovami, and Istiqomah Rahmayati Brutu. "Effect of internal audit, internal control, and audit quality on fraud prevention: Evidence from the public sector in Indonesia." Problems and Perspectives in Management 22, no. 2 (2024): 40–50. http://dx.doi.org/10.21511/ppm.22(2).2024.04.

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Fraud prevention entails developing and implementing risk management strategies, particularly regarding fraud, and establishing internal controls and transparent corporate governance practices to eliminate fraudulent activities. This study aims to examine the effect of internal auditors, internal control, and audit quality on preventing fraud at the Inspectorate of North Sumatra Province, Indonesia. The sample included 61 government internal auditors of the Inspectorate of North Sumatra Province, Indonesia. The data collection process was carried out by administering questionnaires using Googl

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Alkatiri, Ali, Ferry Hendro Basuki, and Linda Grace Loupatty. "The Effect of Audit Knowledge, Accountability and Independence on Internal Audit Quality." Jurnal Ilmiah Akuntansi Kesatuan 11, no. 3 (2023): 653–62. http://dx.doi.org/10.37641/jiakes.v11i3.2689.

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This study evaluates the influence of audit knowledge, accountability, and independence on the quality of internal audits at the Regional Inspectorate Office of East Seram Regency, Maluku Province. Using a quantitative approach, the study involved 30 auditors as samples, with data collected through questionnaire surveys. The analysis was conducted using Multiple Linear Regression to test the influence of these variables. The results indicate that audit knowledge has a positive and significant effect on the quality of internal audits. However, the variables of accountability and independence do

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9

Pizzini, Mina, Shu Lin, and Douglas E. Ziegenfuss. "The Impact of Internal Audit Function Quality and Contribution on Audit Delay." AUDITING: A Journal of Practice & Theory 34, no. 1 (2014): 25–58. http://dx.doi.org/10.2308/ajpt-50848.

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SUMMARY The number of days required to complete financial statement audits (i.e., audit delay) increased significantly with the implementation of Section 404 of the Sarbanes-Oxley Act (SOX, U.S. House of Representatives 2002). As firms' in-house experts on internal control, Internal Audit Functions (IAFs) can substantially affect financial reporting processes and, thus, audit delay. Internal auditors can help management maintain strong internal controls and assist external auditors with financial statement audits. Accordingly, we investigate whether IAF quality and the IAF's contribution to fi

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Aswar, Khoirul, Fahmi Givari Akbar, Meilda Wiguna, and Eka Hariyani. "Determinants of audit quality: Role of time budget pressure." Problems and Perspectives in Management 19, no. 2 (2021): 308–19. http://dx.doi.org/10.21511/ppm.19(2).2021.25.

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There are many problems related to audit quality, which are often associated with audit failures. Internal government auditors in Indonesia also have issues with audit quality. Therefore, this study aims to present empirical evidence on the relationship between independence, competence, motivation, and audit quality. It will also determine the moderating effect of time budget pressure on the relationship between factors and audit quality. Data of this study were collected through a google form, in which 57 questionnaires were sent to internal auditors of government within the Principal Inspect

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Suhidayat, Tatang, Dessy Evianti, and Muhammad Yusuf. "The Influence of Auditor Competence and Independence on Internal Audit Quality: The Mediating Role of Risk-Based Audit." Jurnal Audit, Pajak, Akuntansi Publik (AJIB) 3, no. 1 (2024): 44–51. http://dx.doi.org/10.32897/ajib.2024.3.1.3643.

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This study aims to analyze the influence of auditor competence and independence on internal audit quality, with risk-based audit as a mediating variable. The research employs a descriptive quantitative method with a population of internal auditors from rural banks (BPR) in West Java. The sample consists of 47 auditors selected using purposive sampling technique. Data processing is performed using Smart PLS 4. The hypothesis testing results indicate that only auditor competence has a significant effect on internal audit quality. Meanwhile, auditor independence does not show a significant effect

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Fadila, Ahmad, and Yan Rahadian. "Usulan Rancangan Perumusan Opini Audit Internal Pada Kegiatan Audit Aparat Pengawasan Intern Pemerintah." Jurnal Riset Akuntansi dan Keuangan 7, no. 2 (2019): 389–406. https://doi.org/10.17509/jrak.v7i2.17241.

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Abstract. The research proposed to provide input to the Government Internal Supervisory Apparatus or Aparat Pengawasan Intern Pemerintah (APIP) on the importance of the application of internal audit opinion, analyze the perceptions of auditors, auditors, and users of the internal audit opinion opinion applied, and use the formulation of internal audit opinions in accordance with the results of APIP audit reports . Case studies use case study methods with qualitative methods. The object of research is five APIP units for audit, and one unit of research results for APIP audits. The research data

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Haq, Mohammad Shahidul, Erny Roesminingsih, Nur Aini Dwi Setyowati, Firman Ashadi, and Denok Dwi Anggraini. "Android-Based Internal Quality Audit Application Development at the Faculty of Educational Sciences State University Surabaya." Jurnal Penelitian Pendidikan IPA 9, no. 9 (2023): 6861–69. http://dx.doi.org/10.29303/jppipa.v9i9.4512.

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Internal quality audit is considered an important tool to control the governance and operations of an organization. As an independent and objective assurance and advisory function, internal quality audit is designed to increase value through audits of internal control systems, risk management, and governance processes. Awareness of the importance of internal quality audit and also the fact that its effectiveness can be measured is what led the author to conduct research and development of an Android-Based Internal Quality Audit Application, which aims to facilitate the Internal Quality Audit p

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Norfifah, Veri Julianto Julianto, and Yunita Prastyaningsih. "Rancang Bangun Sistem Informasi Audit Mutu Internal." Journal of Applied Computer Science and Technology 4, no. 2 (2023): 108–17. http://dx.doi.org/10.52158/jacost.v4i2.539.

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Internal quality audits are conducted within the internal quality assurance system (SPMI) of higher education institutions to ensure compliance with SPMI standards and enhance a quality culture. Constraints in implementing internal quality audits include limitations in human resources, time, and costs, as well as the complexity of audit stages and documentation of audit findings. To address these challenges, a website-based information system has been designed using the waterfall method and the Unified Modeling Language (UML) approach, utilizing the PHP framework CodeIgniter and a MySQL databa

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Usman, Usman. "Pengaruh Pengalaman dan Akuntabilitas Terhadap Kualitas Audit Internal." Al-Buhuts 15, no. 2 (2019): 131–48. http://dx.doi.org/10.30603/ab.v15i2.1118.

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This study aims to determine the effect of work experience and accountability of internal auditors on the quality of internal audit. Supervision of regional government operations is carried out in stages starting from the Regency / City, Province to the Central level. The independent variables in this study are work experience and accountability. While the dependent variable in this study is the quality of internal audit. it is based on several literature studies and the results of previous studies, the results of this study indicate that work experience and accountability have a very strong r

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Marwanto, Marwanto, and Gatot Soepriyanto. "The influence of audit quality, the use of information technology, management support, and the application of guidelines on the effectiveness of internal audit in preventing and detecting fraud in hospitals." Edelweiss Applied Science and Technology 9, no. 3 (2025): 1819–42. https://doi.org/10.55214/25768484.v9i3.5693.

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This study aims to identify the effect of internal audit quality, the use of information technology, management support, and the implementation of SPI guidelines on the effectiveness of internal audits in preventing and detecting fraud. Quantitative research using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method was conducted on 385 hospital internal auditors from all over Indonesia through online questionnaires filled out on Google Forms. The results of hypothesis testing with a Two-Tailed T-Test on the PLS-SEM inner model construct concluded that the variables of guide

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17

Lonto, Miryam Pingkan, Eko Ganis Sukoharsono, Zaki Baridwan, and Yeney Widya Prihatiningtias. "The Effectiveness of Internal Audit for Fraud Prevention." Australasian Business, Accounting and Finance Journal 17, no. 3 (2023): 171–90. http://dx.doi.org/10.14453/aabfj.v17i3.11.

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This study explores the measurement of the effectiveness of internal audits from the perception of internal auditors to prevent fraud. It examines the antecedents that affect the effectiveness of internal audits to prevent fraud. This study uses a mixed-method exploratory sequential design approach called instrument development design. This research's unit of analysis is the local government's internal auditor, namely the Financial and Development Supervisory Agency (BPKP), representing the Province of North Sulawesi, and the Inspectorate of the entire Province of North Sulawesi. The data coll

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Minarhadi, Dhanang Yan, Hendra Andriyana, Dwi Suhartini, and Endah Susilowati. "Remote Audit Implementation, Cost Control, and Audit Quality." Proceedings of International Conference on Economics Business and Government Challenges 6, no. 1 (2023): 248–54. http://dx.doi.org/10.33005/icebgc.v6i1.83.

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The purpose of this study is to analyze the implementation of remote audits in controlling audit fees and how they impact audit quality. This research method uses qualitative methods with a phenomenologically descriptive approach. This phenomenological descriptive approach is believed to be able to describe in depth the implementation and impact of remote audit implementation. The data source in this study is a primary source that was collected based on interviews with five internal auditors at PT GMU. The research was carried out throughout May 2023. The results of this study indicate that im

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Bhaskar, Lori Shefchik, Joseph H. Schroeder, and Marcy L. Shepardson. "Integration of Internal Control and Financial Statement Audits: Are Two Audits Better than One?" Accounting Review 94, no. 2 (2018): 53–81. http://dx.doi.org/10.2308/accr-52197.

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ABSTRACT The quality of financial statement (FS) audits integrated with audits of internal controls over financial reporting (ICFR) depends upon the quality of ICFR information used in, and its integration into, FS audits. Recent research and PCAOB inspections find auditors underreport existing ICFR weaknesses and perform insufficient testing to address identified risks, suggesting integrated audits—in which substantial ICFR testing is required—may result in lower FS audit quality than FS-only audits. We compare a 2007–2013 sample of small U.S. public company firm-years receiving integrated au

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Yusup, Maulana, and Djajun Juhara. "Influence of Internal Audit On the Quality of Financial Statements." Jurnal Ekonomi, Bisnis & Entrepreneurship 14, no. 2 (2020): 56–61. http://dx.doi.org/10.55208/jebe.v14i2.205.

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The quality of financial reports is one of the critical aspects for capital owners in assessing the company's success in its business. Previous research has shown a positive relationship between internal audits and the presentation of quality financial statements. Based on the critical role of the presentation of financial statements, the researchers researched the influence of internal audits on the quality of financial statements. The researcher uses a quantitative approach in answering the problem formulation that set. The sample in this study were 59 employees of the audit department in tw

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Febrianti, Riza Nurfidia, Lia Uzliawaty, and E. Munawar Muchlish. "Ethic Code and Internal Audit Quality." Jurnal Akuntansi 16, no. 1 (2024): 134–45. http://dx.doi.org/10.28932/jam.v16i1.6371.

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Abstract Purpose - The research aims to test the influence of codes of ethics (competence, accountability, and professionalism) on the quality of audit results and to analyze the role of mediation in audit performance and the impact of the codes (competence, accounting, and professionalism) on the quality of auditing results. The attribution theory component is included in the proposed model. Design/methodology/approach - Data for this research is collected through survey methods, namely questionnaires. Research data and hypotheses are analyzed using a structural equation model (SEM), which is

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Muhammad, Kurniawan, and Amrie Firmansyah. "Bagaimana Peran Moderasi Kepemimpinan dalam Pengujian Kualitas Audit Internal Pemerintah." Jurnal Akuntansi, Keuangan, dan Manajemen 6, no. 1 (2024): 1–16. https://doi.org/10.35912/jakman.v6i1.3500.

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Purpose: This research empirically tests the influence of internal auditor competence and the internal control system on the quality of government internal audits. This research also tests leadership as a moderating variable. Methodology: Leadership is also examined in this study as a moderating factor. Primary data from questionnaires given to internal auditor at Inspektorat Utama BPK RI. The study sample was composed of the following based on purposive sampling of 43 observations, with data collected through questionnaires, and processed using the Structure Equation Model (SEM) to process th

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Hermawan, Taufik Ridwan, and Trinandari Prasetyo Nugrahanti. "The Role of Information Technology in Optimizing the Internal Audit Process and Improving the Quality of Internal Audit." West Science Business and Management 2, no. 04 (2024): 1274–79. https://doi.org/10.58812/wsbm.v2i04.1528.

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This study describes the influence of the use of information technology on the quality of internal audits in Indonesia using the meta-synthesis method. The results show that the use of information technology has an important role in determining audit quality. It also highlights the importance of auditor competence in mastering various information technology tools and responding to changes that occur, especially in the business world, as well as helping auditors to carry out audit planning by monitoring the lifestyle of suspected fraudsters. This research can contribute to the development of au

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Yusup, Maulana, and Djajun Juhara. "The Influence of Internal Audit on the Quality of Financial Statements." Jurnal Ekonomi, Bisnis & Entrepreneurship 14, no. 2 (2020): 56–61. https://doi.org/10.55208/1tygjk80.

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The quality of financial reports is one of the critical aspects for capital owners in assessing the company's success in its business. Previous research has shown a positive relationship between internal audits and the presentation of quality financial statements. Based on the critical role of the presentation of financial statements, the researchers researched the influence of internal audits on the quality of financial statements. The researcher uses a quantitative approach in answering the problem formulation that set. The sample in this study were 59 employees of the audit department in tw

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Sari, Gema Ika, Ahmad Suhaili, and Lesfandra Lesfandra. "The Mediation Role of Audit Quality: Impact Internal Audit Strategy, Auditor Ethics, and Accounting Culture on Financial Report Quality." Atestasi : Jurnal Ilmiah Akuntansi 7, no. 1 (2024): 300–316. http://dx.doi.org/10.57178/atestasi.v7i1.779.

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The quality of financial reporting in regional banks is becoming increasingly complex in meeting future demands, leading to a dependence on audit quality as the basis for making informed decisions. However, the problem lies in the fact that regional banks need to place internal audits in a strategic role to support the quality of financial reporting. The research aims to determine the mediating role of audit quality on the impact of internal audit strategy, auditor ethics, and accounting culture on the quality of financial reporting. The research method used a quantitative approach with a stud

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Dzik-Walczak, Aneta, and Maria Ociepa. "The relationship between audit committee and audit quality: evidence from companies listed on the Warsaw Stock Exchange." Zeszyty Teoretyczne Rachunkowości 49, no. 1 (2025): 51–71. https://doi.org/10.5604/01.3001.0055.0282.

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Purpose: This study investigates whether the presence of an audit committee, the characteristics of the audit committee, and the use of internal audits are linked to higher quality external audit services, approximated by auditor fees. The analysis is conducted in the light of economic theories, including agency theory, transaction cost theory, and the resource-based view. Methodology/approach: Polish companies listed on the Warsaw Stock Exchange are examined. The sample covers the period 2019–2020. Econometric models for panel data, allowing individual effects to be considered, were estimated

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Meliza, Fitriah Herdiati, Yusnaini Yusnaini, and Wahyudi Tertiarto. "The Effect of Independence, Role Conflict, and Internal-External Auditor Relationship on Audit Quality: Case at Universities in Indonesia." Journal of Economics, Finance and Management Studies 06, no. 07 (2023): 3197–205. https://doi.org/10.5281/zenodo.8142952.

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This study aims to conduct a comprehensive analysis of the factors that influence the quality of internal audits. Additionally, the study examines the effect of these factors on internal audit quality, with the role conflict variable acting as a moderator. The data used for analysis are questionnaire responses from 130 members of the Internal Supervisory Unit (Satuan Pengawas Internal/SPI) in Public Service Agency State Universities (Perguruan Tinggi Negeri Badan Layanan Umum/PTN BLU) in Indonesia. The Moderated Regression Analysis (MRA) technique is employed for hypothesis testing. The result

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Binti Rasid, Siti Aishah, Mohd Mohid Bin Rahmat, Nor ‘Asyiqin Binti Abu, and Ainol Sarina Binti Ahmad Zazili. "Evaluating the Quality of Internal Audits and Management Support in Enhancing the Effectiveness of Internal Control Systems." International Journal of Research and Innovation in Social Science IX, no. I (2025): 4784–96. https://doi.org/10.47772/ijriss.2025.9010368.

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The frequency of prominent corruption and fund misappropriation cases in Malaysia have led to substantial economic losses, estimated at RM277 billion from 2019 to 2023. The problems, together with Malaysia’s low position on the Corruption Perceptions Index, underscore inadequacies in internal controls and the quality of internal audits. Internal control systems (ICS) are essential for maintaining compliance and effective governance; nevertheless, their effectiveness depends on the efficacy of internal audits and the support of management. This study investigates the influence of management sup

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Wilamsari, Feni, Titik Musriati, and Retno Cahyaningati. "Determinants of Internal Audit Quality and External Audit Fees." Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak 8, no. 1 (2024): 1–8. http://dx.doi.org/10.30741/assets.v8i1.1223.

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Internal audit a part of good corporate governance, one of its functions is to ensure that internal control runs well, apart from that, the existence of internal audit also expected to provide value added to the company. Quality internal audit plays a very important role in supporting the success and sustainability of a company. This research aims to examine the determinants of internal audit quality and further examine the role of internal audit quality on external audit fees. Primary data is used in this research, the collection method is through distributing questionnaires. Purposive sampli

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Sofi Yulia Rakhmawati. "Hubungan Antara Audit Internal Dan Kualitas Laporan Keuangan Di SMKN 1 Surabya." Dewantara : Jurnal Pendidikan Sosial Humaniora 2, no. 2 (2023): 168–76. http://dx.doi.org/10.30640/dewantara.v2i2.1034.

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This study aims to analyze the relationship between internal audit and the quality of financial reporting at SMKN 1 Surabaya. Data collection was carried out through interviews with relevant parties in the school, such as the school finance sub-section. Data analysis was carried out using a qualitative descriptive analysis technique, in which the results of the interviews were analyzed and interpreted to understand the relationship between internal audit and the quality of financial reporting at SMKN 1 Surabaya. Internal audit plays an important role in improving the quality of financial repor

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Zhagyparova A.O., Tulegenova Zh., Bekbusinova G.K., Solovyova I.A., and Baeva D.A. "GROWTH FACTORS OF QUALITY AND PERFORMANCE OF THE STATE AUDIT." BULLETIN 6, no. 388 (2020): 120–29. http://dx.doi.org/10.32014/2020.2518-1467.191.

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The article analyzes the fundamentals of standardization in the field of state audit and its role in the activity of the supreme financial control bodies. The importance of standardization was confirmed in the preparation of proposals and recommendations, based on the results of control and expert-analytical activities by the supreme financial control bodies, with the aim of improving the management of public resources. Expert-analytical activities significantly increase the efficiency of internal state auditors. It is one of the most important tools in the implementation of the functions and

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Khairunisa, Haifa, Maulana Yusup, Sana Sholihah, and Adam Ramdani. "Internal Audit Effect on Inventory Control." Acman: Accounting and Management Journal 3, no. 1 (2023): 49–54. http://dx.doi.org/10.55208/aj.v3i1.60.

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This research determines the influence of internal audits on inventory control in one of the garment companies in Bandung. This research method uses quantitative research methods with descriptive and verification approaches. First, obtain the questionnaire results from the respondents and then process them through SPSS 20 to be tested and then present the output results. After conducting analysis and discussion, the authors conclude that the effect of internal audit on inventory control carried out at a garment company in the city of Bandung shows quite good results. To see the expertise and a

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Aswar, Khoirul, Fahmi Givari Akbar, and Noegrahini Lastiningsih. "Determinants of Audit Quality in Indonesia Supreme Audit Institution: A Conceptual Study." Information Management and Business Review 12, no. 2(I) (2020): 38–41. http://dx.doi.org/10.22610/imbr.v12i2(i).3075.

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This research is based on the problem of poor audit practices by the Big Four audit firms and the mid-tier audit firms in UK in 2018/2019 cycle, which is indicated as audit failure. This resulted in sanctions and fines that increased significantly from the previous year. Problems related to audit quality are also experienced by government internal auditors in Indonesia. This is due to several factors such as the quality of government internal auditor resources that are still below the lowest service standards as a public institution, lack of available apparatus and low competency, and limited

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Welay, Piter Arson. "Analisis Faktor-Faktor yang Mempengaruhi Kualitas Audit Internal: Studi pada Inspektorat Provinsi Maluku." MAKSIMUM 10, no. 1 (2020): 31. http://dx.doi.org/10.26714/mki.10.1.2020.31-40.

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This study aims to test empirically the effect of competence, independence, work experience and internal control systems. using 61 samples of employees who work as auditors in the inspectorate of Maluku Province, Ambon City and West Seram Regency, the data analysis method uses SEM-PLS with the help of the WarpPLS 6.0 application. The results show that competence has no effect on audit quality, this is because the demographics of respondents have competencies that are not in accordance with the standards, so that in the last few years they have received a fair with exception audit opinion. Inde

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Yulisfan and M.Irsan Nasution. "Internal Audit Quality In North Sumatra Government." International Journal of Management, Economic and Accounting 1, no. 2 (2023): 263–67. http://dx.doi.org/10.61306/ijmea.v1i2.30.

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This study explores the concept of internal audit quality within the context of the North Sumatra Government. The focus is on understanding the factors influencing and contributing to the effectiveness and reliability of internal audit practices in the region. Through a quantitative research approach, data is collected to analyze the key components of internal audit quality and their impact on organizational governance. The study employs a survey methodology, distributing questionnaires to internal auditors, management, and other stakeholders involved in the internal audit processes of North S

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Setiawan, Santy, Yenni Carolina, and Aura Kristiani. "THE EFFECT OF AUDITOR’S COMPETENCE AND INDEPENDENCE ON INFORMATION SYSTEM AUDIT QUALITY." Asia Pacific Fraud Journal 5, no. 2 (2020): 183. http://dx.doi.org/10.21532/apfjournal.v5i2.155.

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Users of financial statements always rely on the results of audits conducted by competent andindependent auditors because the audits are carried out through quality processes and efforts. Competent and independent auditors are needed to obtain quality audit results. Because most modern information systems use information technology, the information technology audits become an important component in all external and internal audits. This study aims to examine the effect of auditor’s competence and auditor’s independence on the information systems audit quality. The research sample used in this

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Datsenko, Hanna. "MAIN ASPECTS OF QUALITY CONTROL OF INTERNAL AUDIT OF ENTERPRISES." Institute of accounting, control and analysis in the globalization circumstances, no. 1-2 (June 4, 2021): 24–32. http://dx.doi.org/10.35774/ibo2021.01-02.024.

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Introduction. The problem of internal audit quality control is extremely relevant for domestic industrial enterprises. This trend is explained by the fact that auditors as a result of the audit may come to an inaccurate conclusion and present erroneous results. Methods. This investigation is based on methods of analogies and theoretical generalization, system and structural-functional analysis, graphic, abstract and logical methods. Results. It is proved that an important stage of internal audit is the process of reporting on the results of internal auditors during the study of the actual stat

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Arson Welay, Piter, Rosidi Rosidi, and Nurkholis Nurkholis. "Analysis of Factors Affecting Internal Audit Quality: Study at the Inspectorate of Maluku Province, Ambon City and West Seram District." International Journal of Multicultural and Multireligious Understanding 6, no. 6 (2019): 116. http://dx.doi.org/10.18415/ijmmu.v6i6.1247.

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This study aims to empirically examine the effects of competence, independence, work experience and internal control systems. Using 61 samples of employees working as auditors in the Maluku Provincial Inspectorate, Ambon City and West Seram District, the data analysis method uses SEM-PLS with the help of the Warp PLS 6.0 application. The results showed that competency had no effect on audit quality, because respondents' demographics had competencies that were not in accordance with the standards, so that in the last few years they had received a fair audit opinion with an exception. Independen

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Al Shanti, Nidhal. "Determinants of Audit Quality." Asian Journal of Finance & Accounting 14, no. 1 (2022): 21–39. http://dx.doi.org/10.5296/ajfa.v14i1.18939.

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This research investigates the impact of auditor experience, auditor education, client’s internal controls, and audit procedures performed on audit quality in the UAE. An online Likert scale-based questionnaire was distributed to auditors with financial audit experience in the UAE. Multiple regression analysis was adopted to analyze data since more than one independent variable was investigated. The results demonstrate that auditor experience and auditor education are significantly and positively associated with audit quality, while client’s internal controls and audit procedures are not assoc

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Oussii, Ahmed Atef, and Neila Boulila Taktak. "The impact of internal audit function characteristics on internal control quality." Managerial Auditing Journal 33, no. 5 (2018): 450–69. http://dx.doi.org/10.1108/maj-06-2017-1579.

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Purpose This paper aims to investigate the association between internal audit function (IAF) characteristics and internal control quality. Design/methodology/approach Using data gathered from 59 chief audit executives from Tunisian listed companies, this paper uses a regression model to examine research hypothesis related to the association between IAF characteristics and internal control quality. Findings The findings of the current study reveal that internal control quality is significantly and positively associated with IAF competence, internal audit quality control assurance level, follow-

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Tetiana, Karamavrova, and Lebedynets Vyacheslav. "Some approaches to obtaining internal audit evidence for pharmaceutical quality systems." ScienceRise: Pharmaceutical Science, no. 6(22) (December 30, 2019): 50–55. https://doi.org/10.15587/2519-4852.2019.190547.

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<strong>The aim</strong> of the work is to analyse approaches and develop proposals for the selection of optimal methods for collecting evidence of internal audits of pharmaceutical quality systems. <strong>Materials and methods.</strong> The study was based on the materials of the current state legislative and regulatory framework, ISO 9000 series standards, sources of foreign and domestic scientific literature, as well as the results of our previous research. The following methods were used in the study: system-analytical, sociological survey, comparative analysis, structural-logic

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Haryanto, Naomi Olivia, and Clara Susilawati. "Pengaruh Kompetensi, Independensi, dan Profesionalisme Auditor Internal Terhadap Kualitas Audit." Jurnal Akuntansi Bisnis 16, no. 2 (2018): 171. http://dx.doi.org/10.24167/jab.v16i2.1694.

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The financial statements are used as consideration in decision making for the management of the company. Internal auditor's role is important for corporate sustainability. This is because internal audits are required as internal controls. Then the quality of the resulting audit depends on the competence, independence and also the auditor's own professionalism. The purpose of this study is to test empirically the influence of competence, independence and professionalisme internal auditors on audit quality in Semarang manufacturing company. Sampling method used is purposive sampling. The results

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Yulianti, Yulianti, Saifudin Saifudin, and Ratna Novita Sari. "Moderation testing of dysfunctional audit behavior: internal auditor factors on audit quality." Journal of Accounting and Investment 25, no. 3 (2024): 971–89. http://dx.doi.org/10.18196/jai.v25i3.21944.

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Research aims: The objective of this study is to examine the impact of auditor ethics, auditor professionalism, and dysfunctional audit behavior on the quality of audits, considering dysfunctional audit behavior as a potential moderating factor.Design/Methodology/Approach: The research utilized a sample of auditors from public accounting firms across Java, employing convenience sampling through smartPLS 3 software, with a total of 256 auditors participating. Research findings: The findings revealed that both auditor ethics and professionalism positively contribute to audit quality. In contrast

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Suherman, Ade. "Pengaruh Audit Internal Terhadap Kualitas Pelaporan Keuangan." JURNAL PENDIDIKAN AKUNTANSI & KEUANGAN 6, no. 2 (2018): 87. http://dx.doi.org/10.17509/jpak.v6i2.15917.

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Abstract.The purpose of this study was to determine the implementation of internal audit in Banjar City Hospital, to determine the quality of financial reporting in Banjar City Hospital, and to determine the effect of internal audit on financial reporting quality in Banjar City Hospital. This research is based on the information that the results of the audit conducted by the Banjar city inspectorate on the financial reporting of Banjar City Hospital received a Fair With Exception (WDP) opinion. This shows that the implementation of internal audit and financial reporting quality in Banjar City

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Yulianti, Dwi, Indah Kusuma Dewi, and Yera Wahda Wahdi. "Promoting audit transparency in higher education through an internal academic quality audit application." Journal of Computer-based Instructional Media 2, no. 2 (2024): 86–101. http://dx.doi.org/10.58712/jcim.v2i2.132.

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This study aims to design and develop a web-based application for Internal Quality Audit at Universitas Ibnu Sina, replacing the conventional audit process which is currently in use. The previous manual audit process resulted in inefficiencies and increased the risk of errors. Key challenges identified include limitations in human resources, time, and funding, as well as the low effectiveness of the audit process. In order to address these issues, the proposed information system facilitates the distribution of online checklists and document uploads, thereby expediting the verification and repo

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Gunawi Tantra and Cris Kuntadi. "PENGARUH KOMPETENSI AUDITOR INTERNAL DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS AUDIT INTERNAL." Jurnal Riset Multidisiplin Edukasi 2, no. 7 (2025): 49–64. https://doi.org/10.71282/jurmie.v2i7.616.

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This study aims to analyze the impact of internal auditor competence and information technology utilization on internal audit quality. Auditor competence, including technical, analytical, and communication skills, along with the use of information technology such as audit software and data analytics, plays a significant role in improving internal audit quality. The findings show that these two factors complement each other, where auditor competence ensures effective use of technology, while technology enhances audit efficiency and accuracy. The results of this study provide insights into the i

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Mat Zain, Mazlina, Effiezal Aswadi Abdul Wahab, and Yee Boon Foo. "Audit quality: Do the audit committee and internal audit arrangements matters?" Corporate Ownership and Control 8, no. 1 (2010): 333–45. http://dx.doi.org/10.22495/cocv8i1c3p1.

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This study examines the impact of corporate governance mechanisms namely audit committee characteristics, internal audit arrangements, and managerial ownership on external audit fees. Using a sample of 539 firms listed on the main board, the results of the study document a positive relationship between audit committee independence and audit fees. Consistent with the capital reputational theory, the result suggests that independent audit committee demand for higher quality audit in order to protect their capital reputation as an expert. Contrary to our prediction, this study documents a negativ

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Djaddang, Syahril, and Shanti Lysandra. "Self-efficacy, professional ethics, and internal audit quality." Jurnal Ekonomi dan Bisnis 25, no. 2 (2022): 401–14. http://dx.doi.org/10.24914/jeb.v25i2.3794.

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This study aims to investigate the effects of self-efficacy and professional ethics on internal audit quality and the role of professional ethics in moderating the relationship between self-efficacy and internal audit quality. We use the purposive sampling method to generate the sample from the internal auditors of Bogor City, resulting in 38 final samples. The findings demonstrate that both self-efficacy and professional ethics significantly affect internal audit quality, and professional ethics fully moderate the relationship between self-efficacy and internal audit quality. Thus, our result

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Krishnan, Jayanthi. "Audit Committee Quality and Internal Control: An Empirical Analysis." Accounting Review 80, no. 2 (2005): 649–75. http://dx.doi.org/10.2308/accr.2005.80.2.649.

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I examine the association between audit committee quality and the quality of corporate internal control. While information on the quality of internal control is not generally available, companies changing auditors are required to disclose any internal control problems that were pointed out by their predecessor auditors. The empirical results are based on a comparison of companies disclosing such internal control problems with a control sample of companies changing auditors but not disclosing internal control problems. Audit committee quality is measured in three dimensions: its size, its indep

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Abdul Wahab, Effiezal Aswadi, Willie E. Gist, Ferdinand A. Gul, and Mazlina Mat Zain. "Internal Auditing Outsourcing, Nonaudit Services, and Audit Fees." AUDITING: A Journal of Practice & Theory 40, no. 2 (2021): 23–48. http://dx.doi.org/10.2308/ajpt-17-044.

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SUMMARY This study examines the relationship between outsourced internal audits, nonaudit services, and audit fees. We use Malaysian data to show that client firms that outsource their internal auditing function (IAF) are associated with lower external audit fees than those with in-house IAF. Moreover, this negative relationship is significantly stronger for firms that purchase greater amounts of nonaudit services (NAS) from the auditor. The results suggest that an auditor who provides NAS to a client and thus earns additional overall revenue is willing to accept lower audit fees provided a hi

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