Proceedings of the 1st International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF 2018)

Competency and Objectivity of Internal Auditor on Audit Quality at Banking Companies

Authors
Erly Mulyani, Muthia Roza Linda, Suriati Nasra
Corresponding Author
Erly Mulyani
Available Online May 2019.
DOI
https://doi.org/10.2991/icebef-18.2019.102How to use a DOI?
Keywords
competency; objectivity; audit quality; and internal auditor
Abstract

This study aims to analyze the competency of internal auditors affect the quality of audits and objectivity of internal auditors affect the quality of audits in banking companies in Padang. Type of research is causative research to test hypothesis by using survey method. Population in this research is internal auditor at banking companies in Padang. The Sampling method is Non-probability with sampling technique in the form of purposive sampling. The sample is bank employee who work as internal auditor at the time of questionnaires distributed with the number of samples obtained by 43 respondents. Previous studies only investigate the topic in one firm. This study uses several firms which are have internal audit deprtment in Padang. The results of this study indicate that competency has no significant effect on audit quality and objectivity has significant effect on audit quality. R square value is 0.488, this indicates that the contribution of independent variable to the dependent variable is 48.8% while 51.2% is determined by other factors not examined in this research.

Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 1st International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF 2018)
Series
Advances in Economics, Business and Management Research
Publication Date
May 2019
ISBN
978-94-6252-723-2
ISSN
2352-5428
DOI
https://doi.org/10.2991/icebef-18.2019.102How to use a DOI?
Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Erly Mulyani
AU  - Muthia Roza Linda
AU  - Suriati Nasra
PY  - 2019/05
DA  - 2019/05
TI  - Competency and Objectivity of Internal Auditor on Audit Quality at Banking Companies
BT  - Proceedings of the 1st International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF 2018)
PB  - Atlantis Press
SP  - 472
EP  - 475
SN  - 2352-5428
UR  - https://doi.org/10.2991/icebef-18.2019.102
DO  - https://doi.org/10.2991/icebef-18.2019.102
ID  - Mulyani2019/05
ER  -