EFFECT OF ACCOUNTABILITY, AUDITING KNOWLEDGE ON THE QUALITY OF THE INTERNAL AUDITOR WORKING RESULTS
Abstract
This study examines the effect of accountability, audit knowledge on the quality of the work of internal auditors. The respondents in this study were auditors who worked for the Inspectorate of Banda Aceh Municipality and Aceh Besar District. The number of auditors who observed in this study were 37 auditors. The method of determining sample was sensus method, the data processing method that used by researcher were the multiple regression analysis. The result of this study showed that all variables (accountabilitiy, audit knowledge) simultaneously have positive influence on quality of work of internal auditors. The result partially of accountability variable have negative influence on quality of work internal auditors. But the result partially of audit knowledge variables that have positive influence on quality of work internal auditors. This is indicated by the R2 value if 0,129 or 12,9%. This is can be explained that the quality of internal auditors' work is influenced by accountability, auditing knowledge variable is 12,9% and the other 87,1% is influenced by other factors that are not defined in the model of this study.
Keywords
accountability, audit knowledge, and quality of work internal auditors