PENGARUH KOMPETENSI, INDEPENDENSI, INTEGRITAS DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS HASIL AUDIT

Abstract

Audit quality is the quality of work that comes from the quality of the auditor itself, a qualified auditor is able to provide assurance that there is no material misstatement or fraud in the financial statement. To produce good quality audit results, it can be seen from the internal factors of the auditors themselves such as Competence, Independence, Integrity and Professionalism factors. The purpose of this study was to determine the effect of Competence, Independence, Integrity and Professionalism of Auditors on the quality of audit results. The location of the study was at SITARO Regency Inspectorate.The method used in this study was the quantitative research method. The data was collected by using questionnaires. The population of this research was all auditors of the SITARO Regency Inspectorate, amounting to 15 people. The samples in this study were the entire population of 15 auditors chosen using the saturated sample method. The results in this study indicated that partially and simultaneously Competence, Independence, Integrity and Professionalism had an effect but not significan on the Quality of Audit Results at SITARO Regency Inspectorate.