IMPROVING INTERNAL AUDIT QUALITY THROUGH SELF EFFICACY AND
PROFESSIONAL ETHICS WITH TOP MANAGEMENT SUPPORT AS A
MODERATION VARIABLE

IMPROVING INTERNAL AUDIT QUALITY THROUGH SELF EFFICACY AND
PROFESSIONAL ETHICS WITH TOP MANAGEMENT SUPPORT AS A
MODERATION VARIABLE

Internal Audit Quality, Self Efficacy, Profesional Ethics, Top Management
Support

This research aims to empirically analyze Internal Audit Quality Improvement
through Self Efficacy and Professional Ethics with Top Management Support as
a Moderating Variable. The population in this study are all auditors who work
for state-owned banks in the DKI Jakarta area. Sampling was carried out by
using purposive sampling method and the number of samples was 82
respondents. The primary data collection method used is the questionnaire
method. Data were analyzed using the Moderated Regression Analysis (MRA)
technique. The research results show that 1) Self efficacy has a significant effect
on audit quality, 2) Professional ethics has a significant effect on audit quality,
3) Self efficacy and professional ethics have a significant effect on audit quality,
4) Top management support moderates the relationship between self efficacy
and audit quality, and 5) Top management support moderates the relationship
between professional ethics and audit quality . These findings reveal that if a
company wants to improve the quality of internal audits, the company must also
improve self-efficacy, professional ethics and top management support.

Tuti Dharmawati1, Asri Ady Bakri2*, Endah Prawesti Ningrum3,
Mahdi4, Nicholas Renaldo5

https://jurnal.stie-aas.ac.id/index.php/IJEBAR

2023

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