<![CDATA[Audit quality plays a strategic role in supporting accountability and transparency in government administration, particularly within Government Internal Supervisory Apparatus (APIP). This study aims to analyze the effects of auditor independence, competence, and religiosity on audit quality at the Regional Inspectorate of West Java Province. This study employed a quantitative approach using an explanatory survey method. The study population consisted of 38 auditors, all of whom were included as respondents using a saturated sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression. The results indicate that auditor competence has a positive and significant effect on audit quality, whereas auditor independence and religiosity do not have significant partial effects. Simultaneously, independence, competence, and religiosity have a significant effect on audit quality. The Adjusted R Square value of 0.674 indicates that 67.4% of the variation in audit quality can be explained by the three independent variables. These findings underscore the importance of strengthening professional competence while maintaining auditor independence and integrity to improve the quality of internal government auditing.]]>
Copyrights © 2026
