ANALYZE THE INFLUENCE OF COMPETENCE, INDEPENDENCE, AND PROFESSIONALISM TO INTERNAL AUDITOR QUALITY OF NAHDLATUL ULAMA UNIVERSITY SURABAYA

Abstract

The purpose of this research is to analyze the influence of Competence, Independence, and Professionalism to Internal Auditor Quality of Nahdlatul Ulama University Surabaya. The data used in this study is primary data, obtained by questionnaires to respondents Internal Auditor as the University of Nahdlatul Ulama Surabaya, using the population as a sample. The sample consist of 35 internal auditor’s of Nahdlatul Ulama University Surabaya. And then, analysis tool to test the hypothesis is a multiple linear regression analysis using SPSS 20 with a significance level of 0.05.The result of this study indicate that Competence, Independence, and Professionalism simultaneously have affects to the Quality of Internal Auditor’s of Nahdlatul Ulama University Surabaya. The competence and professionalism partially have affects to the quality of internal auditor of University of Surabaya. Meanwhile, independence doesn’t partially have affect affects to the quality of internal auditor of Nahdlatul Ulama University Surabaya.