THE EFFECT OF COMPETENCE AND INDEPENDENCE OF BANK INTERNAL AUDITORS ON THE QUALITY OF AUDIT RESULTS AT SHARIA PEOPLE’S FINANCING BANKS (BPR) IN WEST JAVA

Abstract

This research is motivated by the fact that the main causes of various cases and irregularities in the banking industry, including in Sharia People's Financing Banks (BPRS), are caused by a weak internal control system. Of course, this is very threatening to the sustainability of banking, especially Islamic banking because the credibility of Islamic banks in the eyes of customers will fade over time if this case continues to occur. Such conditions will cause distrust of external parties towards BPRS or interested parties towards BPRS. The research method used in this study is a quantitative method with data sources from the results of the distribution of closed questionnaires by sampling to West Java BPRS 30 person employees.

The results of the study show that: First, the competence of auditors has a positive effect on the quality of audit results at Sharia People's Financing Banks (BPR) in West Java. Second, auditor independence has a positive effect on the quality of audit results at Sharia People's Financing Banks (BPR) in West Java. Third, the competence and independence of internal auditors simultaneously have a positive effect on the quality of audit results at Sharia People's Financing Banks (BPR) in West Java.