PENGARUH KOMPETENSI, INDEPENDENSI, SKEPTISME PROFESIONAL, TEKANAN KETAATAN, OBJEKTIVITAS, INTEGRITAS DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA AUDITOR INSPEKTORAT DAERAH KABUPATEN KUANTAN SINGINGI)

Abstract

This study aims to determine the effect of competency, independency, obedience pressure, professional skepticism, objektivity, integrity, and accountability on audit quality on auditor Inspectorate of Kuantan Singingi Regency. This type of research is  causal research using a quantitative approach. The sample in this study was determine by using cencus sampling technique that is all population in this research become sample of research. The research data were obtained from questionnaire data (primary). Data analysis use multiple linear regression analysis. To test the hypothesis partially, the t test is used. SPSS 23 is a tool.

The results ot the research and hypothesis testing show that partially competency variables have a significant effect on audit quality with a significance value of 0,007 < 0,05. The independency variables have a significant effect on audit quality with a significance value of 0,023 < 0,05. The professional skepticism variables have a significant effect on audit quality with a significance value of 0,032 < 0,05. The obedience pressure variables have a significant effect on audit quality with a significance value of 0,001 < 0,05. The objektivity variables have not a significant effect on audit quality with a significance value of 0,085 > 0,05. The intregity variables have a significant effect on audit quality with a significance value of 0,002 < 0,05. The accountability variables have not a significant effect on audit quality with a significance value of 0,066 < 0,05.