PENGARUH INDEPENDENSI, KOMPETENSI, AKUNTABILITAS, PENGALAMAN DAN MOTIVASI TERHADAP KUALITAS AUDIT PADA APARAT INSPEKTORAT DALAM PENGAWASAN KEUANGAN DAERAH (Studi Empiris pada Inspektorat Pemerintah Kabupaten Sukoharjo)
Daftar Isi:
- This study aimed to analyze the influence of the independence competence, accountability, experience and motivation of the auditors on audit quality in Apparatus Regional Inspectorate Financial Supervisory Sukoharjo regency government. n this study are Pegawai Negeri Sipil (PNS) working in the Inspectorate of Government of Sukoharjo district. The sampling method with a purposive sampling in accordance with predetermined criteria. This research data obtained from the questionnaire (primary). This research uses a quantitative approach and using a type of causality. The analysis used is multiple linear regression analysis with f test, t test and the coefficient of determination. The results showed simultaneous variable independence, competence, accountability, experience, and motivation effect on audit quality. The partial results of the study as follows: (1) Independence does not affect the quality of the audit, the result is evidenced by the significant value greater than 5% (0.113> 0.05), so that H1 is rejected. (2) Competence effect on audit quality, is evidenced by the results of significant value less than 5% (0.004 <0.05), so that H2 is accepted. (3) Accountability does not affect the quality of the audit, the result is evidenced by the significant value greater than 5% (0.135> 0.05), so that the H3 is rejected. (4) Pengalamaan effect on audit quality, is evidenced by the results of significant value less than 5% (0.031 <0.05), so H4 is accepted. (5) The motivation does not affect the quality of the audit, the result is evidenced by the significant value greater than 5% (0.135> 0.05). H5 is rejected.