Pengaruh Independensi, Pengalaman Kerja Dan Kompetensi Terhadap Kinerja Auditor Internal Pada Bank Perkreditan Rakyat (BPR) Di Kota Denpasar

Abstract

The presence of Rural Banks (BPR) in Indonesia greatly benefits local communities by 
providing much-needed capital for their businesses, thereby supporting the government's efforts to 
accelerate economic development. However, the high number of bankruptcies among BPRs, often 
due to internal fraud, highlights the poor performance of internal auditors responsible for 
overseeing and examining bank operations. This study aims to examine the impact of 
independence, work experience, and competence on the performance of internal auditors at Rural 
Banks in Denpasar City. The research involved all internal auditors from 23 BPRs headquartered 
in Denpasar, totaling 38 respondents, selected through a saturated sampling technique. Data were 
collected via questionnaires and analyzed using the Partial Least Squares (PLS) method. The 
findings reveal that both independence and work experience significantly and positively influence 
the performance of internal auditors at BPRs in Denpasar City. However, competence has an 
insignificant negative impact on their performance.