PENGARUH AKUNTABILITAS, INTEGRITAS DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS HASIL AUDIT INTERNAL DI PT. SIANTAR TOP, TBK SIDOARJO

Abstract

In the globalization era, the existence and role of the auditor profession are increasing in line with the increasing business developments. The auditor takes an important role in controlling and supervising the financial field, to give accurate information and trust in the decision-making. This research aimed to find out the effect of accountability, integrity, and professionalism on the internal audit quality at PT. Siantar Top, Tbk Sidoarjo. Furthermore, the research was quantitative. The population was all internal auditors and staff in the internal audit at PT. Siantar Top, Tbk Sidoarjo, consisting of 60 people as the research samples. Moreover, the data collection technique used purposive sampling. Based on the research result indicated that: 1) accountability had a positive effect on the internal audit quality. It meant that the higher the auditor's responsibility for the internal audit process was, the higher the internal audit quality would be, 2) integrity had a positive on the internal audit quality. This meant, the higher the honesty and firmness that the auditor has in the internal audit process, the better the internal audit quality would be, 3) the auditor’s professionalism had a positive effect on the internal audit quality. In other words, the higher the professionalism level of an auditor in conducting the audit process, the increased the internal audit quality would be.