ANALISIS PENGARUH KOMPETENSI, INDEPENDENSI DAN TEKNOLOGI INFORMASI TERHADAP KUALITAS AUDIT INTERNAL PADA HOLDING BUMN FARMASI DENGAN SKEPTISISME PROFESIONAL SEBAGAI VARIABEL PEMODERASI
Keywords:
Competence, Independence, Information Technology, Internal Audit Quality, Skepticism
Abstract
Kualitas audit internal sangat penting untuk memastikan akurasi dan keandalan laporan keuangan serta kegiatan operasional perusahaan. Kompetensi auditor internal, independensi auditor internal, dan penggunaan teknologi informasi memainkan peran krusial dalam menentukan kualitas audit internal. Selain itu, skeptisisme profesional auditor juga menjadi faktor penting yang mempengaruhi hasil audit. Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi, independensi dan teknologi informasi terhadap kualitas audit internal, dengan skeptisisme profesional sebagai variabel moderasi. Metodologi pada penelitian ini menggunakan pendekatan kuantitatif dengan metode survei kepada auditor internal pada Holding BUMN Farmasi. Teknik analisis data yang digunakan adalah analisis structural equation model (SEM) dengan Partial Least Square (SEM-PLS) melalui software Smart PLS 4.0. Hasil penelitian menunjukan bahwa kompetensi, independensi dan teknologi informasi memiliki pengaruh terhadap kualitas audit internal, sedangkan skeptisisme profesional tidak memoderasi hubungan antara kompetensi, independensi dan teknologi informasi terhadap kualitas audit internal. Kesimpulan dari penelitian ini adalah sangat penting bagi auditor internal untuk meningkatkan kompetensi dan independensi serta pemanfaatan teknologi informasi secara optimal dalam proses audit untuk meningkatkan kualitas audit internal
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