The Effect of Auditor Competence and Professional Attitude on Audit Quality for Government Internal Supervisory Apparatus at the Inspectorate of Kendari City
Keywords:
Auditor Professional Attitude, Audit Quality, Competence Government Internal Supervisory ApparatusAbstract
This study aims to determine and analyze the effect of auditor competence and professional attitude on audit quality among the Government Internal Supervisory Apparatus at the Inspectorate of Kendari City. The population in this study comprised the Government Internal Supervisory Apparatus at the Inspectorate of Kendari City, totaling 45 people. This study used a census sampling technique to select respondents. The sample consisted of 45 auditors. Data were collected using questionnaires. Data were analyzed using descriptive analysis and multiple linear regression with the assistance of IBM SPSS Statistics version 26. The results of this study indicate that: (1) competence affects audit quality among the Government Internal Supervisory Apparatus at the Inspectorate of Kendari City; (2) auditor professional attitude affects audit quality among the Government Internal Supervisory Apparatus at the Inspectorate of Kendari City; and (3) competence and auditor professional attitude simultaneously affect audit quality among the Government Internal Supervisory Apparatus at the Inspectorate of Kendari City.
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This work is licensed under a Creative Commons Attribution 4.0 International License.
This work is licensed under a Creative Commons Attribution 4.0 International License.
