Influence Auditor Integrity , Auditor Competence , Auditor Independence and Pressure Auditor's Work Against Behavior Leaders Who Have an Impact on the Quality of Internal Audit at Inspeção Do Estado (IGE) Timor Leste

Abstrak

Study This aim For see internal audit quality throughout ministry of Timor-Leste, where in fact the quality of internal audits in Timor-Leste ministries is still quality low , because the quality of internal audit is very high influenced by behavior political leadership , so auditor integrity , auditor competence , auditor independence and pressure the auditor's work becomes very factor influence internal audit quality . Then with No exists One rules and systems that can used by all Timor-Leste auditors in do inspection become factor main thing that can be done influence internal audit quality .

Method The research used is the explanatory research method. This research used simple random sampling with a total of 88 auditors in the Ministry of Timor-Leste.

The research results show that auditor integrity, auditor competence, auditor independence and work pressure have a significant influence in a positive direction on leadership political behavior and internal audit quality through leadership political behavior. Then auditor integrity, auditor competence and auditor independence have a significant influence in a positive direction on internal audit quality. Meanwhile, work pressure does not have a direct effect on internal audit quality, this is because the more work pressure an auditor experiences, the more internal audit quality will decrease. Furthermore, the political behavior of leaders has a significant influence in a positive direction on the quality of internal audit.