Influence Of Audit Accountablity And Knowledge On The Quality Of The QorkOf Internal Auditors
Nasrullah Dalli, Erwin Hadisantoso, Ulva Kurnia

Halu Oleo University

Abstract

This study aims to examine and determine the effect of accountability and audit knowledge on the quality of the work of the internal auditors. The variables in this study consisted of accountability and audit knowledge as independent variables, and audit quality as the dependent variable. The data collection method used a questionnaire. The sample in this study were 38 auditors at the Inspectorate of Southeast Sulawesi Province. Data analysis used descriptive analysis method and multiple linear analysis with the help of IBM SPSS Statistics Version 26 software application. The results of this study indicate that 1partial accountability has a significant positive effect on the quality of the work of the internal auditors. 2Audit knowledge partially has a significant positive effect on the quality of audit work. 3 accountability and audit knowledge simultaneously have a significant positive effect on the quality of the work of the internal auditors. The conclusion of this study is that the higher the accountability and knowledge of the audit, the higher the quality of the work of the internal auditors.

Keywords: Accountablity, Audit Knowledge, Quality of Internal Auditor Work Results

Topic: Accounting and Finance