PENGARUH INDEPENDENSI, ETIKA DAN STANDAR AUDIT TERHADAP KUALITAS AUDIT INSPEKTORAT PROVINSI SULAWESI BARAT

Ridwan Resmy. 2023. The Influence of Independence, Ethics and Audit Standards on Audit Quality of the Inspectorate of West Sulawesi Province, supervised by Syafruddin
Kitta and Sylvia.
This study aims to determine (1) The partial influence of the variables of independence, ethics, and auditing standards on the audit quality of the Inspectorate of
West Sulawesi Province. (2) The influence of independence, ethics, and audit standards simultaneously on the audit quality of the Inspectorate of West Sulawesi Province. (3)
The most dominant variable influencing the audit quality of the Inspectorate of West Sulawesi Province.
This study used a quantitative method with a sample of 50 respondents. Data collection uses research instruments. The results of the study show that (1) The variables of independence, ethics, and auditing standards partially have a positive and significant effect on audit quality at the Inspectorate of West Sulawesi Province. (2) The variables of
independence, ethics, and audit standards simultaneously have a positive and significant influence on audit quality at the Inspectorate of West Sulawesi Province. (3) Ethics is the variable that has the most dominant influence on the audit quality of the Inspectorate of West Sulawesi Province.