Main Article Content
Abstract
International-scale garment manufacturing companies face increasing pressure to maintain product quality, operational compliance, business process efficiency, and consistency in internal audit standards. The declining achievement of internal audit results in the company may indicate that internal audit quality needs to be strengthened through auditor-related factors. This study aims to analyze the influence of independence, professionalism, and objectivity on internal audit quality at GG International Manufacturing Co., Ltd. This research employs a quantitative approach with an explanatory research design. The population of this study consists of internal auditors and parties involved in the internal audit process at GG International Manufacturing Co., Ltd. The sampling technique used is purposive sampling, with a total sample of 45 respondents. Primary data were collected through questionnaires, while secondary data were obtained from company documents and supporting literature. The data were analyzed using Partial Least Square–Structural Equation Modeling with the assistance of SmartPLS. The results indicate that independence, professionalism, and objectivity play positive roles in improving internal audit quality. Objectivity emerges as the most prominent factor, as auditors who are able to maintain impartiality, fairness, and evidence-based judgment can produce audits that are more accurate, reliable, and beneficial for the company. This study implies the importance of strengthening auditor independence, enhancing professionalism, and maintaining objectivity in the implementation of internal audits so that the audit function can support operational control, compliance, and company competitiveness.
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References
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References
Azura, R. M., Kennedy, K., & Oktari, V. (2021). The effect of competence, independence, integrity, objectivity, and work experience on audit quality. CURRENT: Jurnal Kajian Akuntansi Dan Bisnis Terkini, 2(3), 384–398. https://doi.org/10.62281
Creswell, J. W., & Creswell, J. D. (2018). Research design: Qualitative, quantitative, and mixed methods approaches (5th ed.). SAGE Publications.
Ferdyansah, N., Yulinartati, Y., & Nuha, G. A. (2023). The effect of professionalism, work experience, and external auditor education on audit quality. Jurnal Mahasiswa Entrepreneurship (JME), 2(3), 494–509.
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2022). A primer on partial least squares structural equation modeling (PLS-SEM) (3rd ed.). SAGE Publications.
Hidayatullah, Ardillah, B. I., Fitriyanah, K. E., & Khabibah, N. (2023). Internal audit: An introduction (Hidayatullah, Ed.; 1st ed.). CV Eureka Media Aksara.
Ifanda, E., & Syaiful. (2024). The effect of ethics, professionalism, and audit fees on audit quality. Jurnal Media Akademik (JMA), 2(2), 2713–2735. https://doi.org/10.62281
Irmayanti, Lewangka, O., Mardjuni, S., & Muhibuddin, A. (2021). Professional ethics and auditor competence (S. Bahri & B. Madiong, Eds.; 1st ed.). Pusaka Almaida.
Khulsum, U. (2025). Effective strategies in competency audit, motivation, and time challenges (R. I. Wijayanti, Ed.; 1st ed.). Eureka Media Aksara.
Kusmantini, T., Mubarok, A. A., & Anggraini, S. P. (2024). SmartPLS analysis method (W. Yuliani, Ed.; 1st ed.). CV Bravo Press Indonesia.
Mulyati, & Hayat, N. (2021). The effect of auditor competence and independence on audit quality at the Inspectorate of Dompu Regency. Jurnal Pendidikan Tambusai, 5(2), 5262–5268.
Nisa Imami, K., Kutsiyah, F., & Priyadi, I. H. (2021). The effect of auditor professionalism, independence, and competence on audit quality at the Regional Revenue, Financial Management, and Asset Agency. Shafin: Sharia Finance and Accounting Journal, 1(2), 125–148. http://ejournal.iainmadura.ac.id/index.php/shafin
Nurasik, & Dewi, S. R. (2020). Internal auditing (S. Hermawan, Ed.; 1st ed., Vol. 17). UMSIDA Press.
Octavia, E., Samantha, R., & Patmawati. (2020). Audit quality indicators (1st ed.). Universitas Sriwijaya.
Panggabean, K. A., & Pangaribuan, H. (2022). The effect of auditor independence and objectivity on audit quality. Journal Management, Business, and Accounting, 21(1), 60–71.
Paramita, R. W. D., Rizal, N., Sulistyan, R. B., & Jannah, D. (2021). Quantitative research methods (3rd ed.). Widya Gama Press.
Paranoan, N., Beloan, B., Palalangan, C. A., Danduru, B. P., & Eny, N. (2023). The effect of auditor integrity and objectivity on audit quality. Accounting Profession Journal (APAJI), 5(1), 86–92.
Safri. (2023). The effect of independence, integrity, objectivity, experience, and professionalism on audit quality at Public Accounting Firm XYZ. Jurnal Bisnis & Akuntansi Unsurya, 8(2).
Saunders, M., Lewis, P., & Thornhill, A. (2019). Research methods for business students (8th ed.). Pearson.
Sekaran, U., & Bougie, R. (2016). Research methods for business: A skill-building approach (7th ed.). Wiley.
Sulastri, R., Muchlish, C., & Nurodin, I. (2020). Internal audit on report quality at Jampangkulon Regional General Hospital, Sukabumi Regency. Seminar Nasional Akuntansi (SENA) III Universitas Pamulang, 312–317.
Sumarlin. (2020). Audit result quality: Internal audit (M. Suwandi, Ed.; 1st ed.). Alauddin University Press.
Surya, J., & Saleh, R. (2020). Internal audit. In C. Aknawal (Ed.), Internal audit: Concepts and practices for internal auditors (1st ed.). Pale Media Prima.