PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT DI LINGKUNGAN PEMERINTAH DAERAH (Studi Empiris Pada Inspektorat Propinsi Sumatera Barat, Kota Padang dan Kota Pariaman)

Abstract

The purpose of this research is to find out the influence of the competence and independence auditor to the quality of audit in the local government. The common problems in this research is the existence of audit findings that are not detected by Inspectorate as an internal auditor, but found by the external auditor, Badan Pemeriksa Keuangan (BPK). The Independent variable in this research is competence (X1) and independence (X2), while the dependent variable is the quality of audit.

            This research is descriptive analysis. The data in this research is the primary data obtained through the survey by distributing questionnaires sent to 46 respondents, while that can be used in this analysis only 40 respondents or about 86,96 %. The population of this research is the auditors who work in Inspectorate Province of West Sumatera, Padang City and Pariaman City.

            In this research used validity test, reliability test and classical assumptions test. The result of testing hypothesis showed that competence and independence auditor has effect on the quality of audit.

 

Keywords: Competence, Independence, Audit Quality