This study aims to evaluate the effect of independence, professionalism and competence on the quality of internal audit results with auditor ethics as a moderating variable in Inspectorate of Medan City. Based on the results of this study, showing that independence has a positive effect on the quality of internal audit results, professionalism has a positive effect on the quality of internal audit results, and competence does not affect the quality of internal audit results at the Medan City Inspectorate. Meanwhile, auditor ethics auditors are unable to moderate the relationship between independence and the quality of internal audit results, auditor ethics auditors are unable to moderate the relationship between professionalism and the quality of internal audit results, and auditor ethics are not able to moderate the relationship between competence and quality of internal audit results
| Published by | Asosiasi Dosen Akuntansi Indonesia |
| Journal Name | International Journal of Public Budgeting, Accounting and Finance |
| Contact Phone | - |
| Contact Name | - |
| Contact Email | - |
| Location | Kota medan, Sumatera utara INDONESIA |
| Website | ijpbaf| http://ijpbaf.org/index.php/ijpbaf| |
| ISSN | ISSN : -, EISSN : 26556693, DOI : -, |
| Core Subject | Economy, |
| Meta Subject | Economics, Econometrics & Finance, |
| Meta Desc | The International Journal of Public Budgeting, Accounting and Finance (IJPBAF) publishes original research in all areas that utilizes tools from basic disciplines such as economics, statistics, psychology, social and sociology. This research typically uses analytical, empirical archival, experimental, and field study methods and addresses economic questions in accounting, auditing, taxation, and related fields such as corporate finance, investments, capital markets, law, and information economics |
| Penulis | Addaraini, Falihah |
| Publisher Article | Asosiasi Dosen Akuntansi Indonesia |
| Subtitle Article | International Journal of Public Budgeting, Accounting and Finance Vol 3 No 1 (2020): Journal of Public Budgeting, Accounting and Finance |
| Scholar Google | http://scholar.google.com/scholar?q=%2Bintitle%3A&… |
| View Article | http://ijpbaf.org/index.php/ij… |
| DOI | http://download.garuda.ristekdikti.… |
| DOI Number | Full PDF (282.52 KB) |
| Download Article [1] | http://ijpbaf.org/index.php/ijpbaf/artic… |
| Download Article [2] | http://download.garuda.ristekdikti.go.id… |
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