PENGARUH ETIKA, PENGETAHUAN AUDIT, AKUNTABILITAS, INTEGRITAS, DAN PENGALAMAN KERJA AUDITOR TERHADAP KUALITAS HASIL KERJA AUDITOR INTERNAL

(Studi Pada Auditor Yang Bekerja Di Inspektorat Provinsi Riau

Abstract

This study aims to analyze the influence of ethics, audit knowledge, accountability, integrity, and work experience on the quality of internal auditors’ work at the Inspectorate of Riau Province. The study uses a quantitative approach with a survey method. The sample consisted of 59 internal auditors selected using a total sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS. The results show that ethics, audit knowledge, accountability, and work experience have a significant effect on audit quality. However, the integrity variable was found to have no significant effect. Simultaneously, all five variables significantly influence the quality of internal auditors' work. These findings highlight the importance of strengthening auditors’ ethics, competence, and experience to improve audit quality