PENGARUH TEKANAN KETAATAN, KOMPLEKSITAS TUGAS, INDEPENDENSI DAN PENGALAMAN AUDIT TERHADAP KUALITAS AUDIT INTERNAL DENGAN INTEGRITAS SEBAGAI VARIABEL MODERATING (STUDI PADA INSPEKTORAT KABUPATEN ROKAN HULU)

Abstract

The purpose of this study was to determine the effect of obedience pressure, task complexity, independence and audit experience on internal audit quality with integrity as a moderating variable. This research was conducted at the Inspectorate of Rokan Hulu Regency. The sample in this study is employees who carry out the audit function and are responsible for governance at the Inspectorate of Rokan Hulu Regency, amounting to 34 people. Data analysis using a regression model. The results of the study explain that obedience pressure, task complexity, independence and audit experience have a significant influence on internal audit quality, while integrity as a moderating variable is able to influence obedience pressure, task complexity, independence and audit experience on internal audit quality at the Inspectorate of Rokan Hulu Regency.

Keywords: Obedience Pressure, Task Complexity, Independence, Audit Experience, Audit Integrity and Quality