The Effect of Competence, Work Experience, and Internal Control Auditor's on Audit Quality (Case Study on Internal Auditors of PT Bank Rakyat Indonesia (BRI) Tbk)

Ananda Liana Putri, Nengzih Nengzih
2021 Saudi Journal of Economics and Finance  
Knowing the impact of the auditor's competence, work experience, and internal control on audit quality is a goal to be achieved. This type of research uses quantitative research with saturated samples. The data collection technique is primary data that comes from questionnaires, then secondary data is taken from company documentation. The population in this research was 32 internal auditors as respondents at PT Bank Rakyat Indonesia (BRI) Tbk, which is headquartered in Jakarta in the Internal
more » ... dit Unit (SKAI). The data analysis technique used SEM with Smart PLS software for windows version 3.0. The results of this research show that audit quality is significantly affected by auditor's internal control, while competence and work experience have no significant effect.
doi:10.36348/sjef.2021.v05i04.001 fatcat:ki6o7ut5zbhytgj4qlvwob63za