Akademik Veri Yönetim Sistemi
AL–FARABI International Journal on Social Sciences, cilt.9, sa.2, ss.1-13, 2024 (Hakemli Dergi)
The purpose of this study is to examine the impact of audit quality on financial performance using the data of 10
companies operating in the technology sector of Borsa Istanbul (BIST) between 2018 and 2022. Technology companies
often have operations with high risk and uncertainty, which increases the need for strong internal control and audit
processes. In this context, internal control, internal audit, risk analysis group, audit opinion as independent variables
representing audit quality, and Net Profit Margin, Return on Assets (ROA) and Return on Equity (ROE) ratios as
dependent variables representing companies' financial performance were used. Correlation and regression analyses were
used to examine these relationships. Stepwise regression results showed that the internal control variable significantly
increased the explanatory power of the model and was statistically significant. The correlation analysis with ROA revealed
a significant relationship between the internal control variable and ROA. In addition, the internal control variable has a
significant effect on Net Profit Margin, while the other variables do not show a significant effect.