This research aims to analyze the influence of internal auditor independence, internal auditor competence and internal auditor accountability on internal audit quality. The research population was internal auditors at PT Regional Development Bank West Java and Banten, Tbk. Rangkasbitung Branch in Banten Province with a sample of 30 auditors. The research method is a quantitative method with Multiple Linear Regression analysis using Statistical Package for the Social Sciences (SPSS) software version 25. The results of this research indicate that the independence of internal auditors has no effect on the quality of internal audits at PT Bank Pembangunan Daerah West Java and Banten, Tbk. Rangkasbitung Branch in Banten Province. The competency of internal auditors has a significant effect on the quality of internal audits at PT Regional Development Bank West Java and Banten, Tbk. Rangkasbitung Branch in Banten Province. The accountability of internal auditors has no effect on the quality of internal audits at PT Bank Pembangunan Daerah West Java and Banten, Tbk. Rangkasbitung Branch in Banten Province. The independence of internal auditors, the competence of internal auditors simultaneously influences audit quality at PT Regional Development Bank West Java and Banten, Tbk. Rangkasbitung Branch in Banten Province.
Firmansyah et al. (Mon,) studied this question.
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