Pengaruh Kompetensi, Integritas dan Independensi Auditor Terhadap Kualitas Audit Pada Kantor Perwakilan Badan Pengawasan Keuangan dan Pembangunan (BPKP) Sulawesi Tengah
DOI:
https://doi.org/10.52103/jaf.v2i1.606Keywords:
Kompetensi, Integritas, Independensi Auditor, Kualitas AuditAbstract
Penelitian ini dilakukan dengan tujuan: (1) Untuk Mengetahui dan Menganalisis Pengaruh Kompetensi Auditor Terhadap Kualitas Audit Pada Kantor Perwakilan Badan Pengawasan Keuangan Dan Pembangunan Sulawesi Tengah. (2) Untuk Mengetahui dan Menganalisis Pengaruh Integritas Auditor Terhadap Kualitas Audit Pada Kantor Perwakilan Badan Pengawasan Keuangan Dan Pembangunan Sulawesi Tengah. (3). Untuk Mengetahui dan Menganalisis Pengaruh Independensi Auditor Terhadap Kualitas Audit Pada Kantor Perwakilan Badan Pengawasan Keuangan Dan Pembangunan Sulawesi Tengah. Metode penelitian yang digunakan dalam penelitian ini adalah Analisis deskriptif dan analisis Regresi Linier Berganda, dengan jumlah sampel sebanyak 70 responden.Berdasarkan hasil analisis regresi linier berganda, maka Hasil penelitian menunjukkan bahwa (1).Kompetensi Auditor Berpengaruh positif dan signifikan Terhadap Kualitas Audit Pada Kantor Perwakilan Badan Pengawasan Keuangan Dan Pembangunan Sulawesi Tengah. 2) Integritas Auditor Berpengaruh positif dan signifikan Terhadap Kualitas Audit Pada Kantor Perwakilan Badan Pengawasan Keuangan Dan Pembangunan Sulawesi Tengah. (3). Independensi Auditor Berpengaruh positif dan signifikan Terhadap Kualitas Audit Pada Kantor Perwakilan Badan Pengawasan Keuangan Dan Pembangunan Sulawesi Tengah.
This research was conducted with the aim of: (1) To identify and analyze the influence of auditors' competence on audit quality at the representative offices of the Central Sulawesi Development and Finance Supervisory Agency. (2) To Know and Analyze the Effect of Auditor Integrity on Audit Quality at Representative Offices of the Central Sulawesi Financial and Development Supervisory Agency. (3). To Know and Analyze the Effect of Auditor Independence on Audit Quality at Representative Offices of the Central Sulawesi Development and Finance Supervisory Agency. The research method used in this research is descriptive analysis and multiple linear regression analysis, with a total sample of 70 respondents. Based on the results of multiple linear regression analysis, the results show that (1) Auditor competence has a positive and significant impact on the quality of the audit at the representative office of the Central Sulawesi Financial and Development Supervisory Agency. 2) Auditor Integrity has a positive and significant impact on the quality of the audit at the representative office of the Central Sulawesi Financial and Development Supervisory Agency. (3). Auditor Independence has a positive and significant impact on the quality of the audit at the representative office of the Central Sulawesi Development and Finance Supervisory Agency.
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