The Role of Auditor Competence and Independence in Enhancing Internal Audit Quality with Auditor Ethics as a Mediating Variable
This research is motivated by the essential function that auditor competence and independence fulfill in enhancing the quality of internal audits. This improvement, in turn, significantly influences both organizational performance and compliance with regulatory standards. Good internal audit qualit...
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| Format: | Article |
| Language: | English |
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Universitas KH Abdul Chalim, Prodi Ekonomi Syariah
2025-02-01
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| Series: | Indonesian Interdisciplinary Journal of Sharia Economics |
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| Online Access: | https://e-journal.uac.ac.id/index.php/iijse/article/view/5967 |
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| author | Salwa Putri Zaqiani Dani Sopian |
| author_facet | Salwa Putri Zaqiani Dani Sopian |
| author_sort | Salwa Putri Zaqiani |
| collection | DOAJ |
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This research is motivated by the essential function that auditor competence and independence fulfill in enhancing the quality of internal audits. This improvement, in turn, significantly influences both organizational performance and compliance with regulatory standards. Good internal audit quality can strengthen accountability, and transparency, and foster continuous improvement within organizations. The objective of this study is to analyze the influence of auditor competence and independence on the quality of internal audits, with auditor ethics as a mediating variable. The method used is quantitative, with a population of internal auditors working in 223 Banks Perekonomian Rakyat (BPR) in West Java, and a sample of 86 auditors selected through purposive sampling. The analysis of the data was conducted utilizing Smart PLS techniques to establish the relationships between the variables and to evaluate the proposed hypotheses. The results of this research demonstrate that both the competence and independence of auditors have a substantial and direct effect on the quality of internal audits. Specifically, auditor independence plays a constructive role in fostering auditor ethics, while auditor competence serves to elevate ethical standards within auditing practices. Despite this, the direct impact of auditor ethics on the quality of internal audits is negligible, indicating that auditor ethics does not function as a mediating factor in this context. These findings underscore the essential importance of auditor competence and independence in improving the overall quality of internal audits.
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| format | Article |
| id | doaj-art-7dd396d3a2f145a5b85a193e6badd813 |
| institution | Kabale University |
| issn | 2621-606X |
| language | English |
| publishDate | 2025-02-01 |
| publisher | Universitas KH Abdul Chalim, Prodi Ekonomi Syariah |
| record_format | Article |
| series | Indonesian Interdisciplinary Journal of Sharia Economics |
| spelling | doaj-art-7dd396d3a2f145a5b85a193e6badd8132025-02-05T16:04:54ZengUniversitas KH Abdul Chalim, Prodi Ekonomi SyariahIndonesian Interdisciplinary Journal of Sharia Economics2621-606X2025-02-0181The Role of Auditor Competence and Independence in Enhancing Internal Audit Quality with Auditor Ethics as a Mediating VariableSalwa Putri Zaqiani0Dani Sopian1Sekolah Tinggi Ilmu Ekonomi STAN IM, Bandung, IndonesiaSekolah Tinggi Ilmu Ekonomi STAN IM, Bandung, Indonesia This research is motivated by the essential function that auditor competence and independence fulfill in enhancing the quality of internal audits. This improvement, in turn, significantly influences both organizational performance and compliance with regulatory standards. Good internal audit quality can strengthen accountability, and transparency, and foster continuous improvement within organizations. The objective of this study is to analyze the influence of auditor competence and independence on the quality of internal audits, with auditor ethics as a mediating variable. The method used is quantitative, with a population of internal auditors working in 223 Banks Perekonomian Rakyat (BPR) in West Java, and a sample of 86 auditors selected through purposive sampling. The analysis of the data was conducted utilizing Smart PLS techniques to establish the relationships between the variables and to evaluate the proposed hypotheses. The results of this research demonstrate that both the competence and independence of auditors have a substantial and direct effect on the quality of internal audits. Specifically, auditor independence plays a constructive role in fostering auditor ethics, while auditor competence serves to elevate ethical standards within auditing practices. Despite this, the direct impact of auditor ethics on the quality of internal audits is negligible, indicating that auditor ethics does not function as a mediating factor in this context. These findings underscore the essential importance of auditor competence and independence in improving the overall quality of internal audits. https://e-journal.uac.ac.id/index.php/iijse/article/view/5967Competence of Auditors, Independence of Auditors, Ethics of Auditors, Quality of Audits, Internal Auditors |
| spellingShingle | Salwa Putri Zaqiani Dani Sopian The Role of Auditor Competence and Independence in Enhancing Internal Audit Quality with Auditor Ethics as a Mediating Variable Indonesian Interdisciplinary Journal of Sharia Economics Competence of Auditors, Independence of Auditors, Ethics of Auditors, Quality of Audits, Internal Auditors |
| title | The Role of Auditor Competence and Independence in Enhancing Internal Audit Quality with Auditor Ethics as a Mediating Variable |
| title_full | The Role of Auditor Competence and Independence in Enhancing Internal Audit Quality with Auditor Ethics as a Mediating Variable |
| title_fullStr | The Role of Auditor Competence and Independence in Enhancing Internal Audit Quality with Auditor Ethics as a Mediating Variable |
| title_full_unstemmed | The Role of Auditor Competence and Independence in Enhancing Internal Audit Quality with Auditor Ethics as a Mediating Variable |
| title_short | The Role of Auditor Competence and Independence in Enhancing Internal Audit Quality with Auditor Ethics as a Mediating Variable |
| title_sort | role of auditor competence and independence in enhancing internal audit quality with auditor ethics as a mediating variable |
| topic | Competence of Auditors, Independence of Auditors, Ethics of Auditors, Quality of Audits, Internal Auditors |
| url | https://e-journal.uac.ac.id/index.php/iijse/article/view/5967 |
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