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Firmansyah, Fajar
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Journal : Insan Cita Bongaya Research Journal

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Kompetensi dan Indepedensi Auditor dalam Kualitas Audit : Survey pada Auditor Inspektorat Kabupaten Pinrang: - Khaeril; Firmansyah, Fajar
Insan Cita Bongaya Research Journal Vol. 4 No. 2 (2025): Februari
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v4i2.119

Abstract

Abstract. This study aims to test and analyze the influence of auditor competence and independence on audit quality. The survey was carried out on the Government Internal Supervisory Apparatus (APIP), namely the auditor of the Pinrang Regency regional inspectorate. Sample withdrawal used the saturated sample technique, so that the total sample was 63 auditors. Data collection used the saturated sample technique. Data analysis used multiple regression analysis techniques. The results of the study show that auditor competence has a significant positive effect on audit quality. Meanwhile, the independence of the auditor has no effect on the quality of the audit. Keywords: Competence, Independence, Auditor, Audit quality
Co-Authors Bahtiar, Moh. Danang Dwitama, Eska Putra Fanisa, Tania Putri Fathonah, Cahaya Febry Wijayanti Hendrawan, Andi Inayati Nuraini Dwiputri Khaeril Lusiani Lusiani Lusiani, Lusiani Lustina Fajar Prastiwi Prihartono, Willy Purnomo, Wawang Sri Qodri, Lutfi Asnan Ramdhani, Muhammad Rizki Sari, Marta Hayu Raras Sita Rukmika Suarna, Nana Supriyanto Supriyanto Tarida, Luthfiana Thomas Soseco