PENGARUH KOMPETENSI, INDEPENDENSI DAN OBYEKTIVITAS AUDITOR TERHADAP KUALITAS AUDIT PADA INSPEKTORAT DAERAH KABUPATEN BANTAENG

Fitriani. 2022. The Influence of Competence, Independence, and Objectivity of Auditors on Audit Quality in the Regional Inspectorate of Bantaeng Regency, supervised by Rustan
and Sylvia.
This study aims to analyze the influence of the competence, independence, and objectivity of auditors on the quality of audits at the Regional Inspectorate of Bantaeng Regency.
The type of research used in this study is quantitative descriptive analysis. This research was conducted at the Regional Inspectorate Office of Bantaeng Regency with a
research time of 2 months. The types and sources of data used in this study are secondary data. The analytical method used is Multiple Linear Regression Analysis.
The results of this study prove that partially the variables of competence and objectivity of auditors have positive and significant effect on the quality of the audit, while
the independence variables have no significant effect on the quality of the audit. Nevertheless, simultaneously the variables of competence, independence, and objectivity of
auditors have a positive and significant effect on the quality of the audit. This study resulted in the value of the coefficient of determination R or R square was 0.626. These results mean that the variables of Competence, Independence, and Objectivity of auditors have a relationship with audit quality in the Regional Inspectorate of Bantaeng Regency by 62.6% and the remaining 37.4% is explained by other reasons outside the model.