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Abstract:
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Since the existence of regional autonomy, every regional government is
required to manage regional finances so that regional supervision is needed to
prevent fraud. This study aims to examine and analyze the relationship between
competence, independence, integrity and professional ethics whether it has a
significant influence on audit quality in regional financial supervision at the
Brebes Regency Inspectorate Office. The population in this study were 34 auditors
inspecting Brebes Regency with sample selection using a census. This research
data uses primary data and from 34 questionnaires, only 33 questionnaires were
returned and processed to test hypotheses. And the analysis technique of this
study used multiple linear regression which was useful for testing the effect of
hypotheses and used analytical software in the form of SPSS version 25 in 2022.
Results The analytical test in this study illustrates that the competence and
independence of the Brebes district inspectorate auditor has no significant effect
on audit quality. Meanwhile, integrity and professional ethics have a significant
influence on audit quality. |