PENGARUH INTEGRITAS DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI MAKASSAR

Anelsya Fatqoemah. R. 2022. The Effect of Auditor Integrity and Competence on Audit Quality at a Public Accounting Firm in Makassar, supervised by Indrawan Azis and Dara Ayuunianty
This research approach uses a descriptive approach to analyze the effect of the independent variable on the dependent variable, supported by questionnaire data collection techniques, literature study and site survey. Determination of the sample by using the Incidental sampling order to obtain a total sample of 30 respondents.
The results of the study show that Auditor Integrity and Competence have a positive and significant effect on Audit Quality, either partially or simultaneously. From this research, the value of Adjusted R2 is 0.982 or 98.2% of audit quality which is influenced by the variables of
Integrity and Auditor Competence. While the remaining 1.8%, Audit Quality is influenced by other variables not included in this research model, namely independence, objectivity, etc variables.