The Role Of Self Efficacy To Improve Internal Audit Quality In Local Government

Abstract

 The purpose of this study is to examine and analyze whether self-efficacy and professional development affect the quality of internal auditors and their impact on the performance of local governments in North Sumatra. This research was carried out by conducting surveys and direct field identification in the City District Government in North Sumatra. The sampling technique used was a simple random sampling method with a population of all inspectorates in the City District Environment in North Sumatra. The method used to analyze data is with qualitative and quantitative approaches. The test results show that self-efficacy can improve the quality of internal auditors. While continuing professional development (CPD) has no significant effect. This contrasts strongly with the study and argumentation when deriving hypotheses. It is suspected that the cause of CPD is not influential because the CPD method carried out so far is ineffective and inefficient. It needs to be reviewed by the government, the form of CPD in accordance with the working conditions of the local government internal auditors.