E-JURNAL AKUNTANSI
Vol 25 No 2 (2018)

Pengaruh Independensi, Integritas, Kompetensi, dan Struktur Audit terhadap Kualitas Audit Kantor Inspektorat

Anak Agung Ngurah Agung Wira Gita (Fakultas Ekonomi dan Bisnis Universitas Udayana)
Anak Agung Ngurah Bagus Dwirandra (Fakultas Ekonomi dan Bisnis Universitas Udayana)



Article Info

Publish Date
10 Oct 2018

Abstract

Inspectorate in carrying out its profession must pay attention to the quality of its audit. To produce good audit quality, an auditor should consider the factors that affect audit quality. Independence, Competence, Integrity, and Audit Structure are the factors that affect audit quality. The purpose of this study is to know empirically the influence of Independence, Competence, Integrity and Audit Structure of Audit Quality. The research was conducted in 4 District / City Inspectorate Offices in Bali Province. The number of samples taken as many as 60 auditors, Data collection methods used in this study is a survey method with questionnaire techniques. Data analysis technique used is Multiple Linear Regression Analysis. Based on the analysis results found that Independence, Competence, Integrity, and Audit Structure have a significant positive effect on audit quality. This suggests that an auditor must remain independent, competent, risk-taking, responsible, and knowledgeable about sound auditing procedures. Keywords: independence, competence, integrity, audit structure, and audit quality

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...