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THE INFLUENCE OF INTERNAL AUDIT COMPETENCY AND INDEPENDENCE ON AUDIT QUALITY

THE INFLUENCE OF INTERNAL AUDIT COMPETENCY AND INDEPENDENCE ON AUDIT QUALITY
(Studies on BPR in East Priangan)
ABSTRACT
Oleh : Eldy Diandra Putra, S,Ak
E-mail: diandraputraeldy@gmail.com Competition in the company’s business world has decreased in the ability of its business and even did not rule out the possibility of the company going bankrupt. In order to maintain the company’s survival in the future, science and technology will be very helpful for entrepreneurs in maintaining their companies, supported by good corporate management. In addition, there is also a need for supervision conducted by internal auditors who are competent and independent so that the audit reports produced at the company can reach the target.This study aims to determine the effect of joint internal audit competence and independence on audit quality at BPR banks in East Priangan. The research method used in this study is quantitative with a descriptive approach. Source of data used are primary. The results showed that the competence and independence pf internal audit has a significant effect on audit quality. Keywords: Competence, Independence, Audit Quality.

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