THE EFFECT OF INDEPENDENT AUDIT QUALITY ON COMPANY PROFITABILITY: BIST100 TECHNOLOGY SECTOR EXAMPLE

Authors : Ferah Yıldız, İlayda Kılıçaslan

Pages : 1-13

View : 136 | Download : 105

Publication Date : 2024-12-24

Article Type : Research Paper

Abstract :The purpose of this study was to examine the impact of audit quality on financial performance using data from 10 companies operating in the technology sector of Borsa Istanbul (BIST) between 2018 and 2022. In this context, internal control, internal audit, risk analysis group, and audit opinion were used as independent variables representing audit quality, while Net Profit Margin, Return on Assets (ROA), and Return on Equity (ROE) ratios were used as dependent variables representing the financial performance of the companies. Correlation and regression analyses were utilized to examine these relationships.. Stepwise regression results indicated that the internal control variable significantly enhanced the model\\\'s explanatory power and was statistically significant. The correlation analysis with ROA revealed a significant relationship between the internal control variable and ROA. It was also found that the internal audit variable had a significant effect on the Net Profit Margin, while the other variables did not show a significant impact.
Keywords : Denetim Kalitesi, Finansal Performans, BIST 100 Endeksi, Şirket Performansı, İç Denetim.

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