PENGARUH PENGALAMAN KERJA, INDEPENDENSI, OBYEKTIVITAS, INTEGRITAS, KOMPETENSI, DAN AKUNTABILITAS TERHADAP KUALITAS HASIL AUDIT (Studi Empiris pada Inspektorat Kab. Lima Puluh Kota)

Abstract

The purpose of this study is to empirically examine the influence of job eexperience, independence, objectivity, integrity, competence, and accountability on the quality of the result  . The data are distributed and collected by purposive sampling technique to the respondents. The samples used in this study the auditor who has been in training and has a minimum term of two years with a total of 45 respondents. 

The results of this study indicate that work experience, integrity, and competence have a significant effect on the quality of the audit results. While the independence, objectivity and accountability no significant effect on the quality of the audit results.

Keywords :  Job Experience, Independence, Objectivity, Integrity, Competence, Accountability, and Quality of Audit Result