Analysis of Competence, Objectivity, and Ethics of Auditors on The Quality of Internal Audit Results with Integrity as Moderating Variables in Medan City Inspectorate

Abstract

The purpose of this study was to determine and analyze the competence, objectivity and ethics of auditors regarding the quality of internal audit results and to determine and analyze whether the integrity variable as a moderating variable strengthens and weakens the relationship between efficiency, objectivity and ethics can. on the quality of test results. This type of investigation is descriptive and qualitative in nature and the subjects of this investigation are all Medan City Inspection examiners. The data used is the main data from the Medan City Inspectorate. Competency inspection results have no significant effect on the quality of audit results. Objectivity has a significant effect on the quality of test results.