JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
Vol 10 No 02 (2025): JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)

Pengaruh Integritas, Independensi, dan Profesionalisme terhadap Kualitas Audit pada Inspektorat Sumatera Barat

Yundari, Dini (Unknown)
Syofyan, Efrizal (Unknown)



Article Info

Publish Date
31 Jul 2025

Abstract

This study aims to examine how much influence integrity,  independence, and professionalism have on audit quality at the inspectorate of West Sumatera Province. This study uses a casual associative quantitative approach. The population  in this study were all auditors who worked at the West Sumattera Provincial Inspectorate office, totaling 40  people. The sample selection technique used a saturated sample. This research instrument uses a questionnaire. The data analysis technique of this research is multiple linear regression aanalysis.The results showed that together there was a significant influence between Integrity Independence, and Professionalism on Audit Qualilty at the Inspectorate of West Sumatera Province. Integrity has a positive and significant effect on Audit Quality, Independence has no positive and significant effect on Audit Quality, and Professionalism also has no positive and significat affect on Audit Quality. This study consludes that improving audit quality requires increasing integrity.

Copyrights © 2025






Journal Info

Abbrev

jaku

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Keuangan Universitas Jambi (JAKU) merupakan jurnal yang mempublikasikan Tulisan Ilmiah dan hasil penelitian di bidang Akuntansi dari hasil-hasil riset/penelitian yang mencakup analisis statistik, studi kasus maupun penelitian lapangan dari berbagai perspektif. Topik Kajian ...