PENGARUH OBJEKTIFITAS, INDEPENDENSI, KOMPETENSI, DAN MOTIVASI TERHADAP KUALITAS HASIL AUDIT DI LINGKUNGAN PEMERINTAH DAERAH
Abstract
This study aims to test and prove empirically the Effects of Objectivity, Independence, Competence, and Motivation on the Quality of Audit Results in Local Government Environment (Survey Study at Inspectorate of Banjarnegara Regency). The Inspectorate currently has a performance that still needs to be improved because based on data on corruption cases found in the KPK there are no reports from the inspectorate, but from public parties outside the government. This research is a quantitative study using primary data and obtained through a questionnaire. The subjects in this study were civil servants or internal auditors working at the Inspectorate of Banjarnegara Regency having their address at Jl. Dipayuda, Kutabanjarnegara, Kec. Banjarnegara, Banjarnegara, Central Java. In this study the sample amounted to 34 respondents with a saturated sampling method or census, which used the entire population to be sampled.
The results of the study state that objectivity has a positive effect on the quality of audit results. Independence does not affect the quality of audit results. Competence has a positive effect on audit quality, and motivation has a positive effect on the quality of audit results.