PENGARUH INDENPENDENSI DAN KOMPETENSI AUDIT INTERNAL TERHADAP KUALITAS LAPORAN AUDIT INTERNAL (Studi Kasus Pada Rumah Sakit Umum Daerah Jampangkulon)

This study aims to determine: 1) the effect of independence on the quality of internal audit reports. 2) the effect of internal audit competence on the quality of internal audit reports 3) inhibiting and supporting factors in the influence of the independence and competence of internal audit on the quality of internal audit reports The variable consists of the independence and competence as an independent variable, the internal audit report quality variable as an independent variable. The method used in this study is a quantitative method. Types of data used in this study are primary data that is research data obtained directly from the original source (respondents not through intermediary media). Primary data is specifically collected through questionnaires that contain questions relating to research conducted with the proposed research material and an audit code of ethics with results generated in the field. In the process this research produces significant data between the independence and competence of internal audit on the quality of internal audit reports