The Influence of Individual Rank, Work Experience, and Firm Size, On the Professionalism and Output of Internal Auditor
Abstract
This research is aimed to obtain empirical evidence and better
understanding concerning the influence of individual rank, work
experience, and firm size on the professionalism and output of internal
auditors of public companies listed on the Indonesia Stock Exchange.
This research is expected to contribute on the premise about the scientific
development of accounting area, to improve or complement the auditing
theory in an attempt to improve the quality of audit services, in particular,
professionalism of auditing. For corporations and professionals, this
research is expected to contribute to the setting of the strategic plan in order
to improve professionalism and company’s internal auditor performance.
This research employed a census method. The type of study used was the
descriptive-verificative method. To test the hypotheses, the study used two
methods, namely Principal Component Analysis (PCA) and Structural
Equation Modeling (SEM). The conclusion of this study is that individual
rank, work or job experience, and firm size empirically have a positive
and significant contribution to professionalism and outputs of internal
auditor of a company.
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- LSP-Jurnal Ilmiah Dosen [7302]