PENGARUH AUDIT INTERNAL TERHADAP KINERJA KEUANGAN FACTORY UTHM PERIODE 2020-2022
Keywords:
Edukasi, independensi auditor, kinerja keuangan, kompetensi auditor, ruang lingkup audit, tenureAbstract
Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi auditor (auditor competence), independensi auditor (auditor independence), ruang lingkup audit (audit scope), edukasi (education), dan tenure terhadap kinerja keuangan pada Factory UTHM periode 2020–2022. Kinerja keuangan merupakan salah satu faktor yang menunjukkan efektivitas dan efisiensi suatu organisasi dalam rangka mencapai tujuannya. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian deskriptif kuantitatif. Sumber data yang digunakan dalam penelitian ini adalah data primer melalui kuesioner. Penelitian ini dibuktikan dengan melakukan pengujian hipotesis menggunakan metode analisis statistik, yaitu analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa kompetensi auditor secara parsial berpengaruh signifikan terhadap kinerja keuangan, independensi auditor secara parsial tidak berpengaruh signifikan terhadap kinerja keuangan, ruang lingkup audit secara parsial berpengaruh terhadap kinerja keuangan, edukasi secara parsial tidak berpengaruh terhadap kinerja keuangan, dan tenure secara parsial tidak berpengaruh terhadap kinerja keuangan.
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