Pengaruh Pengetahuan Audit, Akuntabilitas, Integritas Dan Gender Terhadap Kualitas Hasil Kerja Auditor Internal (Studi empiris pada Inspektorat Wilayah Provinsi Sumatera Barat)
Abstract: The aim of the study
are to examine the effect of audit knowledge, accountability, integrity and
gender to quality of work of internal auditors. The population of this study
were the auditors who worked on the Inspectorate of West Sumatera, Which are 39
auditors. Samples selection used total sampling method. Data of study wew
primary data, that was collected using survey method by distributing
questionnaires to respondents (auditor). Statistical analysis used multiple regression analysis.
Results show that: (1) audit knowledge had a positive effect on the
auditor’s work quality , (significance), value 0.021 <a 0.05) which means
that H1 was accepted. (2) Accountability
had a positive effect on the auditor’s work
quality, (significance value
0.012 <0.05) which
means that H2
was accepted. (3) ) integrity had a positive effect on the
auditor’s work quality , (significance), value 0.031 <a 0.05) which means
that H3 was accepted, (4) gender have no
a positive effect on the auditor’s work quality, (significance value 0.124
>0.05) which means H4 was no accepted.
This stud y was
limited to the
audit knowledge, accountability and
integrity on auditor’s
work quality. Further research
should explore additional
variables which have
strong influence on auditor’s
work quality.
Penulis: Vivi Sofvianti
Kode Jurnal: jpakuntansidd150503
