{"data":{"id":628,"url":"https:\/\/repo.xbbh.net\/items\/628","status":"published","type":"article","title":"PENGARUH KOMPETENSI, PROFESIONALISME DAN ORIENTASI\nETIKA TERHADAP KUALITAS HASIL AUDIT INTERNAL (STUDI\nKASUS DI PT. UNILON TEXTILE INDUSTRIES)","title_alt":null,"abstract":"Good financial reporting is financial reporting that matches the objectives of the reporting. The auditor must\nhave several indicators such as knowledge and skills, good communication, adequate education, thoroughness,\nand objective or ideally an auditor must be professional in his work. Internal audit activities provide assurance\nthat the internal control carried out by the company is sufficient to minimize the risk and ensure that the\ncompany's operational activities are carried out effectively and efficiently, and ensure that the goals and\nobjectives of the company have been achieved. Intenal audit activities that are carried out effectively will be\nvaluable to management. This study aims to determine the effect of competence, professionalism and ethical\norientation on the quality of internal audit results. This study uses quantitative approaches. The source of this\nresearch data is primary data by collecting data using a questionnaire. The sample of this study were 61 people\nusing saturated sampling techniques. Data analysis of this study uses multiple regression analysis. The results\nof this study found that Competence, Professional Ability and Ethical Orientation had a significant effect on\nthe Quality of Internal Audit Results. The coefficient of determination is 0.875, meaning that the influence of\nCompetency, Professional Ability and Ethical Orientation simultaneously with Internal Audit Quality is 87.5%,\nwhile the remaining 12.5% is the influence of other variables not observed.","abstract_alt":null,"creators":[{"role":"author","family_name":"Fitriana","given_name":null,"orcid":null,"national_id":null},{"role":"author","family_name":"Minar","given_name":"Demsi","orcid":null,"national_id":null},{"role":"author","family_name":"Andrianti","given_name":"Lesa","orcid":null,"national_id":null}],"year":2019,"date_issued":null,"publication":"Jurnal TechnoSocio Ekonomika Universitas Sangga Buana YPKP","volume":"12","issue":"2","pages":"24-36","publisher":"Universitas Sangga Buana YPKP","isbn":null,"issn":"1979-4835","doi":null,"official_url":null,"institution":null,"id_number":null,"thesis_level":null,"publication_status":"published","refereed":true,"keywords":["Competence","Professionalism","Ethical Orientation","Quality of Internal Audit Results"],"language":"id","subjects":[{"code":"JTE","name":"Jurnal TechnoSocio Ekonomika"}],"divisions":[],"citation":"Fitriana; Minar, Demsi; Andrianti, Lesa (2019) PENGARUH KOMPETENSI, PROFESIONALISME DAN ORIENTASI\nETIKA TERHADAP KUALITAS HASIL AUDIT INTERNAL (STUDI\nKASUS DI PT. UNILON TEXTILE INDUSTRIES). Jurnal TechnoSocio Ekonomika Universitas Sangga Buana YPKP, 12(2), 24\u201336.","documents":[{"name":"3_Fitriana_Demsi_Lesa.pdf","section":null,"mime_type":"application\/pdf","size":360151,"sha256":"2ab90b71700d445a771fa0bb5c4543cacbf1e57b5b7bf19b4d28598016f934c3","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/628\/files\/2487\/3_Fitriana_Demsi_Lesa.pdf"}],"published_at":"2020-07-01T03:03:57+00:00","updated_at":"2026-10-31T06:33:22+00:00"}}