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Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Inde­pen­densi, Pengalaman Audit, Profesionalisme, dan Kompetensi ter­ha­dap Kinerja Auditor Internal pada Kantor Inspektorat Eks Karesidenan Pekalongan. Jenis penelitian ini adalah kuantitatif. Data yang digunakan pada penelitian ini adalah data primer. Populasi sebanyak 7 Kantor Inspektorat yang berada diwilayah Eks Karesidenan Pekalongan. Sampel penelitian sebanyak 142 auditor internal, sedangkan data kuesioner yang tidak dikem­ba­li­kan sebanyak 6 orang karena adanya mutasi jabatan dan pe­ga­wai, sehingga data kuesioner yang diterima sebanyak 136 responden. Pengambilan sampel dalam penelitian ini meng­gu­na­kan teknik sampling jenuh. Sampel jenuh adalah penentuan sampel yang menjadikan anggota populasi digunakan sebagai sampel. Metode analisis penelitian ini menggunakan regresi linier berganda dengan menggunakan program SPPS 22. Hasil penelitian ini menunjukan Pengalaman Audit dan Pro­fe­sio­na­lis­me berpengaruh positif terhadap Kinerja Audit Internal. Seda­ng­kan Independensi dan Kompetensi tidak berpengaruh ter­ha­dap Kinerja Audit Internal.

Keywords

Independensi Pengalaman Audit Profesionalisme Kompetensi Kinerja Audit Internal

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How to Cite
Aulia, F. D., & Indriasih, D. (2024). Pengaruh Independensi, Pengalaman Audit, Profesionalisme, dan Kompetensi Terhadap Kinerja Auditor Internal. JABKO: Jurnal Akuntansi Dan Bisnis Kontemporer, 5(1), 68-74. https://doi.org/10.24905/jabko.v5i1.83

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