Based on the results of observations, the background to this research is the fluctuation in the number of employees and internal auditors, as well as fluctuations in the number of case findings discovered by internal audit which are thought to be caused by various factors. This research aims to determine the influence of Competency, Independence and Due Professional Care both partially and simultaneously on the Quality of Internal Audit at Bank BJB Syariah Braga Bandung Head Office. The research objects in this report are employees at Bank BJB Syariah Braga Bandung Head Office. This type of research is quantitative research with an associative approach and the type of data used is primary data processed using the IBM SPSS Statistics 26 application, with data collection techniques in the form of observation, interviews, literature studies and questionnaires. The sampling technique is probability sampling with simple random sampling. The population in this research is all employees at Bank BJB Syariah Braga Bandung Head Office, totaling 384 people with a sample of 80 people. The research results show that Competence, Independence and Due Professional Care partially influence the Quality of Internal Audit at Bank BJB Syariah Braga Bandung Head Office by 70.1%, 53% and 65.9%, and simultaneously influence is 71.1%.
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