PENGARUH INDENPENDENSI DAN KOMPETENSI AUDIT INTERNAL TERHADAP KUALITAS LAPORAN AUDIT INTERNAL (Pada RSUD Jampangkulon Kabupaten Sukabumi)

Abstract

 The influence of independence and internal audit competence on the quality of internal audit reports at the Jampangkulon Regional General Hospital, Sukabumi Regency, July 2020. This study aims to see: 1) the effect of independence on the quality of internal audit reports. 2) the influence of internal audit competence on the quality of internal audit reports 3) inhibiting and supporting factors in the influence of independence and competence of internal audit on the quality of internal audit reports. The variables consist of independence and competence as independent variables, and the quality of internal audit reports as independent variables. The method or method used in this research is quantitative method. And the type of data used in this study is primary data where primary data is data obtained or obtained directly from the original source (not through intermediary media). And the primary data is specifically collected through a questionnaire that contains questions related to research carried out with comparison material of previous research and the code of ethics of an audit with the results of the realization in the field. And in the process, this research produces data that there is a significant influence between independence and internal audit competence on the quality of the internal audit report.

Keywords: Independence, Competence Competence, Internal Audit Report Quality.