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PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT PADA INSPEKTORAT UTAMA BADAN NARKOTIKA NASIONAL Sugiarti, Eva; Nurminingsih; Agustin, Dinni
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 3 No. 4 (2023): July 2023
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v3i4.481

Abstract

This study aims to analyze the effect of auditor competence and independence on audit quality at The Main Inspectorate of the National Narcotics Agency. Population data as many as 42 people were used for the sample of the research object. The data to be obtained in this study uses a questionnaire with a Likert scale in the form of a checklist with statements relating to the research variables along with 5 alternative answers to measure each research variable. The variables studied in this study include Auditor Competence, Auditor Independence, and Audit Quality. The research method uses quantitative methods. The data analysis technique used in this research is quantitative analysis using SEM (Structural Equation Modeling). The results of this study indicate that (1) Auditor Competence has a positive and significant effect on Auditor Independence, (2) Auditor Competence has a positive and significant effect on Audit Quality, and (3) Auditor Independence has a positive and significant effect on Audit Quality.
Co-Authors Adawiyah, Asyifa Robiatul Ade Putra Agustina, Lisna Ahmadun, Ahmadun Ambarini, Tinon Aminingsih, Purwanti Andarusito, Nurcahyo Aprillia, Yuna Trisuci Apriyan, Nur Asim Asim, Asim Asri asri Azija, Izzatul Badrunsyah, Badrunsyah Bayu Setyanto, Fransiskus Asisi Ricky Bayu, Ricky Cahyono, Sigit Calista, Rachelle Audrey Desmiwati, Desmiwati Dicky Dicky Dwi Endah, Dwi Eros Rosmiati Garnida, Aliefety Putu Gunardi, Astri H, Putri Tresna A Hadisaputra, Sugeng Hammad, Hammad Hanum, Nida Najibah Hardyanti, Ilyana Prasetya Hartanto, Soni Rudi Herawati Herawati Hutapea, Fresley Indah Putri Lestari Indrajaya, Titus Irawaty, Dian Kristiani Isabella, Karlina Jak, Yanuar Karsam Karsam Kidrawati, Atik Kodyat, Alih Germas KOMARIAH, NURUL kridawati, atik Ladawsyah, Ladawsyah Lestari, Sri Diah Lestari, Vanessa Ayu Lili Indrawati M.Sholihah, Siti Marliana, Thika Mawarni, Endang Siti Maya Sova Nazriah, Ainun Nugraha, Susiana Nugroho, Dedy Nurdian, Budi Nurdin, Ishmah Farah Adiba Nurgahawan, Cucu Nurhayati Nurhayati Nurminingsih Nurminingsih, Nurminingsih Nuryanah, Nuryanah Osman, Suhaila Binti Prapanca, Yuli Priyo Nugroho Putro, Ardhestiro Harnindyo Rahardjo, Tri Budi W Restetty, Eueis Rinaldi, Enrico Adhitya Rizky Erwanto, Rizky Rosa, Tina Rumengan, Grace Rushadiyati, Rushadiyati Santosa, Yaya Aria Saputra, Wardi Saputri, Eka Oktaviani Saratiana, Rasyiqah Siregar, Robert Sri Yulianti Sugiarti, Eva Sulistiyowati, Yeny Sumijatun Sumijatun, Sumijatun Sunadi, Apri Supriyani, Mei suratmi, tri Susanti, Fajar Suswaji, Suswaji Suwarni Suwarni Suwarto Suwarto Syafitri, Resty Dian Tafrizi, Tafrizi Tampubolon, Efander Taqwin, Ahmad Tri Budi W. Rahardjo Tri Suratmi Trigono, Ahdun Ulansari, Ramadani Ulansari, Ramadhani Ulfa, Laila Wahyuningrum, Maria Aditia Widyaningsih Widyaningsih, Widyaningsih Yatni, Wanda Tri