Analysis of Factors Affecting the Quality of Internal Audit at the South Nias Regency Inspectorate
DOI:
https://doi.org/10.37676/jmea.v5i4.1719Keywords:
Quality of Internal Audit, Independence, Knowledge, Work Experience, Integrity, ObjectivityAbstract
This study aims to analyze the influence of independence, knowledge, work experience, integrity, and objectivity on the quality of internal audit at the South Nias Regency Inspectorate. This study uses a quantitative approach with associative research methods. The population in this study is all auditors working at the South Nias Regency Inspectorate which totals 60 people and the entire population is used as a sample with saturated sampling techniques. The research data was collected through the distribution of questionnaires using a five-point Likert scale and analyzed using multiple linear regression analysis. The results of the study show that independence, knowledge, work experience, integrity, and objectivity have a positive and significant effect on the quality of internal audits both partially and simultaneously. The determination coefficient value showed that 85.2% of the variation in the quality of internal audits could be explained by all five independent variables in this study, while the rest were influenced by other factors outside the research model. The results of this study show the importance of improving auditor professionalism, especially in maintaining independence, improving knowledge and work experience, and upholding integrity and objectivity in the implementation of internal audits within local governments.
Downloads
References
1. Arens, A. A., Elder, R. J., & Beasley, M. S. (2018). Auditing and assurance services: An integrated approach (16th ed.). Pearson Education.
2. Alzeban, A., & Gwilliam, D. (2014). Factors affecting the internal audit effectiveness: A survey of the Saudi public sector. Journal of International Accounting, Auditing and Taxation, 23(2), 74-86. https://doi.org/10.1016/j.intaccaudtax.2014.06.001
3. Arena, M., & Azzone, G. (2009). Identifying organizational drivers of internal audit effectiveness. International Journal of Auditing, 13(1), 43-60. https://doi.org/10.1111/j.1099-1123.2008.00392.x
4. Bamber, E. M., & Iyer, V. M. (2007). Auditors’ identification with their clients and its effect on auditors’ objectivity. Auditing: A Journal of Practice & Theory, 26(2), 1-24.
5. Beasley, M. S., Carcello, J. V., Hermanson, D. R., & Lapides, P. D. (2000). Fraudulent financial reporting: Consideration of industry traits and corporate governance mechanisms. Accounting Horizons, 14(4), 441-454.
6. DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of Accounting and Economics, 3(3), 183-199. https://doi.org/10.1016/0165-4101(81)90002-1
7. Erlina, Atmanegara, A. W., & Nasution, M. I. (2023). Metodologi penelitian (Edisi revisi). Yayasan Al-Hayat.
8. Gul, F. A., Fung, S. Y. K., & Jaggi, B. (2009). Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise. Journal of Accounting and Economics, 47(3), 265-287.
9. Knechel, W. R., Krishnan, G. V., Pevzner, M., Shefchik, L., & Velury, U. (2013). Audit quality: Insights from the academic literature. Auditing: A Journal of Practice & Theory, 32(1), 385-421.
10. Mulyadi. (2014). Auditing (Edisi ke-6). Salemba Empat.
11. Nasution, M. I., Muda, I., Erlina, & Zulkarnain. (2022). How to improve internal audit quality in North Sumatera government: The effect of time budget pressure. International Conference on Health Science, Green Economics, Educational Review and Technology, 4, 511-526.
12. Nasution, M. I., & Yulisfan. (2023a). Identifying the effectiveness of internal audit quality in the government of North Sumatra. International Journal of Management, Economic and Accounting, 1(2), 157-165.
13. Nasution, M. I., & Yulisfan. (2023b). Apakah perilaku disfungsional audit penting dalam kaitannya dengan kualitas audit internal? ARBITRASE: Journal of Economics and Accounting, 5(1), 17-24.
14. Nasution, M. I., & Yulisfan. (2024a). Literatur review tentang etika profesi auditor internal dan dampaknya terhadap kualitas audit. NUSANTARA: Jurnal Ilmu Pengetahuan Sosial, 11(11), 4826-4838.
15. Nasution, M. I., & Yulisfan. (2024b). Internal audit quality in the public sector vs private sector: Literature analysis. Proceeding of The International Conference on Business and Economics, 2(2), 261-273.
16. Otley, D. (1980). The contingency theory of management accounting. Accounting, Organizations and Society, 5(4), 413-428.
17. Purnamasari, S. (2005). Pengaruh pengalaman kerja terhadap peningkatan keahlian auditor dalam bidang auditing. Jurnal Akuntansi dan Keuangan, 7(2), 112-125.
18. Sukriah, I., Akram, A., & Inapty, B. A. (2009). Pengaruh pengalaman kerja, independensi, objektivitas, integritas, dan kompetensi terhadap kualitas hasil pemeriksaan. Simposium Nasional Akuntansi XII.
19. Suraida, I. (2005). Pengaruh kompetensi auditor terhadap kualitas audit. Jurnal Akuntansi dan Keuangan, 7(2), 89-102.
20. Yulisfan, & Nasution, M. I. (2023a). Internal audit quality in North Sumatra government. International Journal of Management, Economic and Accounting, 1(2), 263-267.
21. Yulisfan, & Nasution, M. I. (2023b). The relationship between professional behavior and the quality of internal audit of the North Sumatra provincial government. International Journal of Management, Economic and Accounting, 3(1), 4-6.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Elvan Donius Baene, M. Irsan Nasution
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
.png?updatedAt=1786357491332)
