The Influence of Professionalism, Competence, and Independence on The Performance of Internal Auditors with Award as a Moderating Variable at Bank X

Authors

  • Nurman Hidayat University of Merdeka Malang, East Java, Indonesia
  • Diana Zuhroh Universitas Merdeka Malang
  • Harmono Universitas Merdeka Malang
  • Anna Maria Bernadin Usin University of Merdeka Malang, East Java, Indonesia

DOI:

https://doi.org/10.26905/icgss.v9i1.15754

Keywords:

professionalism, independence, competence, awards, auditor performance

Abstract

This study aims to examine the influence of professionalism, competence, and independence on auditor performance, moderated by awards. The approach used in this research is a quantitative approach with a total of 66 respondents, all of whom are internal auditors at Bank X. The research data is primary data obtained from the distribution of questionnaires. The data was analyzed using multiple linear regression analysis techniques with the help of the SPSS program. The analysis results of this study show that professionalism, competence, and independence positively contribute to auditor performance. The higher the professionalism, competence, and independence of the auditor, the higher the auditor's performance. The analysis results also indicate that awards strengthen the influence of professionalism on performance, weaken the influence of competence on auditor performance, but do not moderate the influence of independence on auditor performance.

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References

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Statistic Reference

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Published

2025-06-12

How to Cite

Hidayat, N., Zuhroh, D., Harmono, & Bernadin Usin, A. M. (2025). The Influence of Professionalism, Competence, and Independence on The Performance of Internal Auditors with Award as a Moderating Variable at Bank X. Proceedings of International Conference of Graduate School on Sustainability, 9(1), 96–121. https://doi.org/10.26905/icgss.v9i1.15754

Issue

Vol. 9 (2024)

Section

Articles

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