Pengaruh Skeptisme Profesional dan Kompetensi Terhadap Kinerja Auditor Internal

Abstract

The role of internal auditors in an organization is very important, auditors are required to
produce audit reports that will be used by the company for decision making and
determining the direction of policies within the company. The aim of this research is to
empirically test and analyze the influence of professional skepticism and competence on
the performance of internal auditors. The sampling method used was a probability
sampling method with a saturated sampling technique, so that the sample in this study were
the internal auditors of the Bali Regional Development Bank, Badung branch, totaling 32
respondents. The data analysis technique uses SEM PLS. The test results show that the
performance of the internal auditors of the Badung Branch of the Bali Regional
Development Bank is influenced by professional skepticism and auditor competence. The
higher the professional skepticism and competence possessed by an auditor, the better his
performance will be.
Keywords: internal auditor performance, professional skepticism, competence.