Competency and Objectivity of Internal Auditor on Audit Quality at Banking Companies
- 10.2991/icebef-18.2019.102How to use a DOI?
- competency; objectivity; audit quality; and internal auditor
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.
- © 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 - 10.2991/icebef-18.2019.102 ID - Mulyani2019/05 ER -