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.