The Role of Auditor Competence and Independence in Enhancing Internal Audit Quality with Auditor Ethics as a Mediating Variable

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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Bibliographic Details
Main Authors: Salwa Putri Zaqiani, Dani Sopian
Format: Article
Language:English
Published: Universitas KH Abdul Chalim, Prodi Ekonomi Syariah 2025-02-01
Series:Indonesian Interdisciplinary Journal of Sharia Economics
Subjects:
Competence of Auditors, Independence of Auditors, Ethics of Auditors, Quality of Audits, Internal Auditors
Online Access:https://e-journal.uac.ac.id/index.php/iijse/article/view/5967
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