审计师职业素养和胜任能力对内部审计质量的影响

Ari Bramasto, Indri Utami, Ayu Lestari
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引用次数: 0

摘要

本文以“专业精神和审计师胜任力对万隆市住房、安置和土地局内部审计质量的影响研究”为题,进行了一项定量研究,旨在发现:1)审计师职业素养对内部审计质量的影响程度,2)审计师能力对内部审计质量的影响程度,3)审计质量对内部审计质量的影响程度。所采用的抽样技术是发放问卷,共有30名受访者。本研究进行的检验包括效度检验、信度检验、经典假设检验(正态性检验、异方差检验、多聚性检验)、简单线性回归检验、决定系数检验和t检验,使用SPSS (Statistical Product and Service Solutions for Windows)软件进行处理。本研究结果表明:1)审计师职业素养对内部审计质量存在影响。(2)审计师能力对内部审计质量有影响。3)审计质量对内部审计质量存在影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Influence of Auditor Professionalism and Competence on the Quality of Internal Audit
This thesis entitled "The Effect of Professionalism and Auditor Competence on the Quality of Internal Audit Study at the Bandung Regency Housing, Settlement and Land Office" this research is a quantitative research, which aims to find out: 1) The magnitude of the influence of auditor professionalism on the quality of internal audit, 2) The magnitude of the influence of auditor competence on the quality of internal audit, and 3) The magnitude of the influence of audit quality on the quality of internal audit. The sampling technique used was the distribution of questionnaires with a total of 30 respondents.Tests conducted in this study include validity tests, reliability tests, classical assumption tests (normality tests, heteroscedasticity tests and, multicolonicity tests), simple linear regression, determination coefficient tests and t tests processed using the help of SPSS (Statistical Product and Service Solutions) software for Windows version The results of this study show that 1) There is an influence of auditor professionalism on the quality of internal audit. 2) There is an influence of auditor competence on the quality of internal audit. 3) There is an effect of audit quality on the quality of internal audit.
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