Pengaruh Kompetensi, Independensi, dan Profesionalisme Auditor terhadap Persepsi Kualitas Audit Aparat Pengawasan Intern Pemerintah (APIP)

Abstract

This research examines the influence of auditor competence, independence and professionalism on perceptions of audit quality. This research is quantitative method using a combination questionnaire from Taufiq's (2010) and Dewi's (2016). The data analysis method used in this research is multiple linear regression analysis by testing validity, normality, reliability, multicollinearity heteroscedasticity. Hypothesis testing with partial and simultaneous analysis. Auditor competency influences perceptions of audit quality. Auditor independence influences perceptions of audit quality. Auditor professionalism influences the perception of audit quality by officials. Competency, independence and professionalism of auditors jointly influence the perception of audit quality by Government Internal Audit Officials representing the West Kalimantan Province Financial and Development Supervisory Agency (BPKP).