Pengaruh Independensi, Akuntabilitas, dan Objektivitas Terhadap Kualitas Pada Kantor BPK Perwakilan Sulawesi Selatan

Akbar, Muh. Nur
Modding, Basri
Pramukti, Andika

Jurnal Ilmiah Akuntansi Peradaban
Vol 10 No 2 (2024)

This study aims to examine the effect of independence, accountability and objectivity on audit quality at the BPK Representative Office of South Sulawesi. The data in this study were obtained from auditors who worked at the Office of the Supreme Audit Agency (BPK) of South Sulawesi Province who were willing to be respondents. This study uses primary data by conducting direct research in the field by giving questionnaires/code sheets to 54 respondents. The data analysis method used is multiple linear regression analysis. The results of the study show that Independence, Accountability and Objectivity have a positive and significant effect on audit quality. Keywords: Independence, Accountability, Objectivity, Audit