Pengaruh Kompetensi, Independensi, Integritas dan Kredibilitas Terhadap Kualitas Penjaminan Mutu Dalam Audit

Dini ekayanti, syamsuri rahim, abbas selong

Abstract


Penelitian ini bertujuan untuk mengetahui dan menganalisis Pengaruh Kompetensi, Independensi, Integritas dan Kredibilitas Terhadap Kualitas Penjaminan Mutu dalam Audit (Studi pada BPKP Perwakilan Provinsi Sulawesi Selatan). Data dalam penelitian ini diperoleh dari para Auditor Kantor BPKP Perwakilan Sulawesi Selatan yang bersedia menjadi responden. Penelitian ini menggunakan data primer dengan cara melakukan penelitian langsung dilapangan dengan memberikan kuesioner kepada 122 responden dan yang kembali sebanyak 40 kuesioener. Teknik analisis data dilakukan dengan analisis regresi linear berganda menggunakan software SPSS. Hasil penelitian ini menunjukkan bahwa Kompetensi berpengaruh positif dan signifikan terhadap kualitas penjaminan mutu dalam audit. Independensi berpengaruh positif dan signifikan terhadap kualitas penjaminan mutu dalam audit. Integritas berpengaruh positif dan signifikan terhadap kualitas penjaminan mutu dalam audit. Kredibilitas berpengaruh positif dan signifikan terhadap kualitas penjaminan mutu dalam audit.

Kata Kunci : Kompetensi, Independensi, Integritas, Kualitas Penjaminan Mutu dalam Audit

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DOI: https://doi.org/10.37531/sejaman.v6i2.6439

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