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All Journal JURNAL RISET AKUNTANSI TIRTAYASA
Cucu Elyasinta
Universitas Sultan Ageng Tirtayasa
Economics, Econometrics & Finance Social Sciences

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Pengaruh Integritas, Kompetensi, dan Independensi Auditor Terhadap Kualitas Audit (Studi Empiris Inspektorat Daerah Provinsi Banten) Cucu Elyasinta
JURNAL RISET AKUNTANSI TIRTAYASA Vol 7, No 2 (2022): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v7i2.20964

Abstract

The research is aimed to know the effect of integrity, competence, and independence on audit quality in the Inspectorate of Banten province regional inspectorate. The data were gained based onquestionnaires distributed to 66 respondents that were chosen using purposive sampling. The analysis method involved multiple linear regression analysis using SPSS v25. In this research, the dependent variable is audit quality and independent variable consisted of integrity, competence, and auditors independence. The results showed that competence do not affect audit quality, while integrity, and independence, affect the quality of audits of Banten province regional inspectorate.
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