PENGARUH INTEGRITAS, INDEPENDENSI DAN OBJEKTIVITAS TERHADAP KUALITAS HASIL AUDIT PADA INSPEKTORAT PROVINSI SULAWESI BARAT

Hasrul Thalib. 2023. The Influence of Integrity, Independence, and Objectivity on the Quality of Audit Results at the West Sulawesi Provincial Inspectorate, supervised by Sylvia and Syafruddin Kitta.
This study aims to analyze (1) The partial influence of integrity, independence, and objectivity variables on the quality of audit results. (2) The Influence of integrity,
independence, and objectivity simultaneously on the quality of audit results. (3) The most dominant variable influences the quality of audit results.
This research approach is a quantitative approach. The sample selection in this study was carried out using a saturated sample of 56 people. The analysis technique used is multiple linear regression analysis.
The results show that (1) The Integrity and independence partially has no effect on the quality of audit results, while objectivity was proven to have an effect on the quality of audit results. (2) Simultaneously the variables of integrity, independence, and objectivity affect the quality of audit results. (3) Objectivity is the variable that has the most dominant influence on the quality of audit results at the Inspectorate of West Sulawesi Province.