ANALISIS KOMPETENSI DAN INDEPENDENSI AUDITOR INTERNAL TERHADAP KUALITAS AUDIT PADA INSPEKTORAT DALAM PENGAWASAN KEUANGAN DAERAH DI PROVINSI SULAWESI SELATAN

Abstract

This research aims at finding out the effect of auditor competence on audit quality, the effect of auditor independency on audit quality, and the effect of auditor competence and independency partially on audit quality. Data were collected by observation and distributing questionnaires to auditors. The data analysis technique used was descriptive analysis, which explains the effect of competence and independency of internal auditors on the quality of auditors at the Inspectorate in the Regional Financial Supervision of South Sulawesi Province. The results of this research showed that there was a positive end significant effect of competence on the audit quality. The results of the analysis using SPSS 21 showed that the p value of the competence of internal auditors (K1) on audit quality (Y} was 0.016 at an error level of 5%. These results indicate that the p value was 0.016, it was smaller than the error level of 0.05 (0.016 <0.05).