PENGARUH KOMPETENSI, INDEPENDENSI, DAN MOTIVASI TERHADAP KUALITAS AUDIT APARAT INSPEKTORAT DALAM PENGAWASAN KEUANGAN DAERAH ( Studi Empiris Pada Pemerintahaan kota Padang )

Abstract

This research aims to examine the influence of competence, independence and motivation toward auditing quality of inspectorate staff. The major problem was found that there was not of inspectorate staff who inspection the local government finance, but financial inspection body who did it. This condition showed that the quality of inspectorate auditing was not well. Technique of taking sample used non probability sampling, type of data used primary data, 49 respondent whose work in inspectorate staff at Padang city, was participanted in this research. Multiple linear regression through the program SPSS 16. From three hypotesist tested was found that the competence was not significant influence toward auditing quality, while independence and motivation has significant influence toward auditing quality. The coefficient determination value showed that simultaneously the competence, independence and motivation provide a contribution toward independent variable (auditing quality) was 47,1% while the reset about 52,9% was influenced by other factors outside of this model. Key words: Competence, Independence, Motivation and Auditing Quality.