THE INFLUENCE OF COMPETENCE AND INDEPENDENCE AS WELL AS INDIVIDUAL CHARACTERISTICS ON AUDIT QUALITY AT THE KENDARI CITY INSPECTORATE

Abstract

This study aims to examine and analyze the effect of competence, independence and individual characteristics on audit quality at the Kendari City Inspectorate. This type of research is explanatory research using a questionnaire. The sampling technique in this study used a census technique, namely all government internal supervisors at the Kendari City Inspectorate, namely 49 people. The analytical method used is Partial Least Square (PLS) inferential statistical analysis using SmartPLS 3. The results of this study indicate that: 1) competence has a positive and significant effect on audit quality, 2) independence has a positive and significant effect on audit quality, 3) individual characteristics positive effect, but not significant on audit quality. The total determination coefficient shows that the contribution of competence, independence and individual characteristics is only 64.2%, while the remaining 35.8% is obtained from the contribution of other factors.

Keywords

• competence
• independence
• individual characteristics
• audit quality