Hubungan Kompetensi, Independensi, Integritas dan Etika Profesi Terhadap Kualitas Audit dalam Pengawasan Keuangan Daerah

Abstract

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.