Analysis of Competence, Objectivity, and Ethics of Auditors on The Quality of Internal Audit Results with Integrity as Moderating Variables in Medan City Inspectorate
Journal Title: Journal of Economics, Finance and Management Studies - Year 2021, Vol 4, Issue 08
Abstract
The purpose of this study was to determine and analyze the competence, objectivity and ethics of auditors regarding the quality of internal audit results and to determine and analyze whether the integrity variable as a moderating variable strengthens and weakens the relationship between efficiency, objectivity and ethics can. on the quality of test results. This type of investigation is descriptive and qualitative in nature and the subjects of this investigation are all Medan City Inspection examiners. The data used is the main data from the Medan City Inspectorate. Competency inspection results have no significant effect on the quality of audit results. Objectivity has a significant effect on the quality of test results.
Authors and Affiliations
Fhikry Ahmad Halomoan Siregar, Galumbang Hutagalung, Rasinta Ria Ginting
Keywords
Related Articles
- EP ID EP705519
- DOI 10.47191/jefms/v4-i8-18
- Views 101
- Downloads 0
Interpersonal and Informational Justices as Correlates of the Whistle-Blowers’ Intentions in Nigeria
This study examined whether interpersonal and informational justices are correlates of whistle-blowers’ intentions among selected local government areas in Delta State, Nigeria. In this study, two dimensions of organizat...
Optimal Short-Term Inflation Rate Forecasting Model in Kenya: in Depth Analysis
Purpose: The Kenya economy experienced an increase in the price of basic commodities, increased unemployment rates and consequently reduced real wage levels due to job cuts. An accurate forecast of this unprecedented in...
Digital-Based Msme Marketing Model in Facing the Era of the Industrial Revolution 4.0
The crisis due to the COVID-19 pandemic over the past two years has forced all businesses to accelerate the digitization process. At this point, it appears that MSMEs are not fully ready to carry out digital transformati...
Analysis of Accounts Payable and Accounts Receivable Accounting Information Systems on Building Materials Small and Medium Enterprises (SMEs) Using the PIECES Method
Using the PIECES method, this study aims to examine the accounts payable and accounts receivable accounting information systems of building materials SMEs. Based on the PIECES method, there are six analysis variables: Pe...
Relationship between Organizational Citizenship Behavior (OCB) and Customer Satisfaction
Organizational citizenship behavior (OCB) refers to a set of voluntary and optional behaviors that are not considered the person’s obligation; however, they are adopted by the person, and they can improve the organizatio...