PENGARUH KOMPETENSI, INDEPENDENSI, DAN MOTIVASI AUDITOR TERHADAP KUALITAS AUDIT DI LINGKUNGAN PEMERINTAH DAERAH (Studi Empiris Pada Inspektorat Provinsi Sumatera Barat)

Abstract

This research aims to examine the influence of competence, independence, and motivation toward auditing quality of inspectorate staff. Data were taken from 39 respondents. In this research used primary data that obtained from distributing questionnaires to inspectorate staff at provincial west sumatera . The variable which is the focus of research is the competence (X1), independence (X2), and motivation (X3) as independent variable and the auditing quality (Y) as the dependent variable. The analysis method and hypothesis testing used multiple linear regression. From three hypothesis tested was found that the competence was not significant influence toward auditing quality, while independence and motivation has significant influence toward auditing quality.

Keywords: Competence, Independence, Motivation, Auditing Quality.