Analyzing the Empowerment Impact of Internal Auditors on Quality of Electronic Internal Audits in Service Companies Listed on Indonesia Stock Exchange (IDX)

In the Industry 4.0 era, there have been significant developments in electronic and digital technology that extends to all daily activities and works, including audit. It can help the audit process to collect, classify and store accounting information more efficiently and minimize risks and errors that may occur in audit operations. There is also a need for adequate quality internal auditors which can improve their performance in keeping with current developments and are able to use electronic audits to be more productive. The quality of electronic internal audits in service companies listed on the Indonesia Stock Exchange (IDX) is influenced by various factors, including general qualifications, electronic qualifications, and independence. This study highlights the empowerment of internal auditors by top management in these areas. This paper uses a usable questionnaire from internal auditors in PT go public companies. The collected data will be analyzed using SPSS. The findings indicate that while general qualification and independence have no discernible impact, electronic qualification significantly affects the caliber of electronic internal audits. The study's findings are beneficial to the field of internal auditing and decision-makers who are considering introducing new legislation pertaining to internal auditing in Indonesia's service firm industry. (Abstract)