Internal audits that affect audit quality of tax auditors in Northeast

Abstract

The purpose of this research was to study the relationship between the effects of internal auditing and the auditing quality of tax auditors in the Northeastern region. Data were collected from 64 tax auditors in the Northeast by using a questionnaire as a tool. And statistics used in data analysis were basic statistics consisting of percentage, mean and standard deviation. and hypothesis testing statistics consisting of multiple correlation analysis, simple regression analysis, and multiple regression analysis. The research findings were as follows: 1) The tax auditor had opinions about internal audit. Overall and each aspect was at a high level. advice/consultation Reporting of inspection results and independence. 2) The tax auditor has opinions on the audit quality. Overall and each aspect was at a high level, namely the timeliness. Clarity Firmness timeliness integrity and creativity, and 3) the auditor's internal audit. exam practice advice/consultation independence Reporting of inspection results there was a significant correlation and positive impact on the auditor's quality at the 0.05 level.