THE EFFECT OF THE INTERNAL AUDITOR’S CODE OF ETHICS ON INSPECTORATE PERFORMANCE IN BESUKI RAYA
DOI:
https://doi.org/10.26418/apssai.v3i2.90Keywords:
Competence, Confidentiality, Integrity, Internal auditor performance, ObjectivityAbstract
This study is to test and analyze whether there is an influence of integrity, objectivity, confidentiality, and competence on the performance of internal auditors at the Besuki Raya Inspectorate. This study uses quantitative research methods and is based on primary data obtained through online questionnaires. The population in this study were employees who worked at the Besuki Raya Inspectorate with the sample selection using a purposive sampling technique. Then pre-analysis of the data using descriptive statistical techniques to describe the conditions and characteristics of the respondents' answers which will then be carried out with multiple linear regression tests and test the research hypothesis. The results of the study show that integrity and confidentiality have no significant effect on the performance of internal auditors, while objectivity and competence have a significant effect on the performance of internal auditors.
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