THE INFLUENCE OF AUDITORS^ COMPETENCE AND PROFESSIONAL ATTITUDE TOWARDS AUDIT QUALITY FOR THE GOVERNMENT^S INTERNAL SUPERVISION APPARATUS AT THE KENDARI CITY INSPECTORATE Nasrullah Dali1, Erwin Hadisantoso2, Audi Aulia3, Komang Cindy4,dan Muhammad Fachmi Idris5
Halu Oleo University
Abstract
ABSTRACT
This study aims to determine and analyze the effect of competence and professional auditor attitudes on audit quality for government internal supervisory apparatus at the Inspectorate of Kendari City. The populations in this study were Government Internal Supervisory Apparatus at the Inspectorate of Kendari City, consisting of 45 people. This study uses a census sampling technique to select respondents. The sample in this study were 45 auditors. Methods of data collection using a questionnaire. Data analysis used descriptive analysis method and multiple linear analysis. The results of this study indicate that (1) Competence has an effect on audit quality for Government Internal Supervisory Apparatus at the Inspectorate of Kendari City. (2) Professional Auditor Attitudes has an effect on audit quality for Government Internal Supervisory Apparatus at the Inspectorate of Kendari City. (3) Competence and Professional Auditor Attitudes simultaneously have an effect on audit quality for Government Internal Supervisory Apparatus at the Inspectorate of Kendari City.
Keywords: Keywords: Competence, Professional Auditors Attitudes, Audit Quality, Government Internal Supervisory Apparatus
