Pengaruh Kompetensi, Independensi, Dan Integritas Auditor Terhadap Kualitas Hasil Audit Pada Inspektorat Kabupaten Rokan Hilir

Suhendi, Agus (2022) Pengaruh Kompetensi, Independensi, Dan Integritas Auditor Terhadap Kualitas Hasil Audit Pada Inspektorat Kabupaten Rokan Hilir. Masters thesis, Universitas Islam Riau.

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Abstract

This study was conducted to analyze the effect of auditor competence, independence, and integrity on the quality of audit results at the Rokan Hilir Regency Inspectorate. The theory used in this study is Rai which states that auditor competence consists of three indicators, namely the quality of persona, general knowledge regarding the independence, integrity, and quality of the auditor's audit results. The data collection technique used in this study was a questionnaire with the entire population of auditors being sampled and interviews. Data analysis was performed by multiple linear regression analysis. Based on the results of the partial t test, it was revealed that the competence and integrity of the auditors had a positive effect on the quality of the audit results, while independence had no effect on the quality of the audit results. Meanwhile, the results of the simultaneous F test found that the competence, independence, and integrity of the auditors have a positive effect on the quality of the audit results.

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