PENGARUH KOMPETENSI DAN DUE PROFESSIONAL CARE TERHADAP EFEKTIVITAS FUNGSI AUDIT INTERNAL: Studi Pada Inspektorat Daerah Se-Bandung Raya - Jessica Fadhila Ramadhona, - (2023)
Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi dan due professional care terhadap efektivitas fungsi audit internal pada Inspektorat daerah se-bandung raya dengan menggunakan analisis regresi berganda. Populasi dalam penelitian ini adalah seluruh auditor internal yang bekerja di Inspektorat daerah Kota Bandung, Kabupaten Bandung, Kabupaten Bandung Barat, dan Kota Cimahi. Pengambilan sampel dilakukan dengan menggunakan sampel total sejumlah 103 responden. Data dalam penelitian menggunakan data primer dengan kuesioner. Pengujian hipotesis dilakukan dengan menggunakan SPSS versi 26. Hasil pengujian hipotesis menunjukkan bahwa 1) kompetensi berpengaruh positif terhadap efektivitas fungsi audit internal; 2) due professional care berpengaruh positif terhadap efektivitas fungsi audit internal; dan 3) kompetensi dan due professional care berpengaruh positif terhadap efektivitas fungsi audit internal. Kata kunci: Due Professional Care, Efektivitas Fungsi Audit Internal, Kompetensi This study aims to determine the effect of competence and due professional care on the effectiveness of the internal audit function at the Bandung Raya regional inspectorate by using multiple regression analysis. The population in this study were all internal auditors working in the Regional Inspectorate for Bandung City, Bandung Regency, West Bandung Regency and Cimahi City. Sampling was carried out using a total sample of 103 respondents. The data in the study used primary data with a questionnaire. Hypothesis testing was carried out using SPSS version 26. The results of hypothesis testing show that 1) competence has a positive effect on the effectiveness of the internal audit function; 2) due professional care has a positive effect on the effectiveness of the internal audit function; and 3) competence and due professional care have a positive effect on the effectiveness of the internal audit function. Keywords: Competence, Due Professional Care, Internal Audit Function Effectivenes