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All Journal Jurnal Ekonomi dan Pembangunan Indonesia
Vini Anarike Nababan
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Economics, Econometrics & Finance

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Pengaruh Independensi, Integritas, dan Profesionalisme terhadap Kualitas Audit pada Inspektorat Daerah Provinsi Sumatera Selatan Vini Anarike Nababan; Zulkifli Zulkifli; Okky Savira
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 4 No. 3 (2026): Agustus: Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v4i3.2475

Abstract

The demand for accountable public governance places internal audit quality at the center of public-sector oversight. This study examines the effects of independence, integrity, and professionalism on audit quality at the Regional Inspectorate of South Sumatra Province, both partially and simultaneously. An associative quantitative design was employed using saturated sampling of a population of 59 auditors; 56 returned questionnaires were usable for analysis. Primary data were collected through a five-point Likert-scale questionnaire and analyzed using multiple linear regression in SPSS version 25 after validity, reliability, and classical assumption testing. The results show that independence has a positive and significant effect on audit quality (B = 0.632; p = 0.001), integrity has a negative and significant effect (B = -0.514; p = 0.023), and professionalism has a positive and significant effect (B = 0.564; p < 0.001). Jointly, the three variables significantly affect audit quality (F = 21.689; p < 0.001), with an adjusted R² of 0.530. These findings highlight the practical importance of safeguarding auditor independence and strengthening professionalism, while also indicating that integrity should be interpreted together with organizational and structural conditions so that ethical commitments can be translated consistently into high-quality audit outcomes.
Co-Authors Okky Savira Zulkifli Zulkifli