pengaruh FAKTOR KOMPETENSI, INDEPENDENSI, DAN SIKAP PROFESIONAL TERHADAP KUALITAS AUDIT PADA INSPEKTORAT PROVINSI KALIMANTAN TIMUR

Abstract

TAUFIK RAMA DANI. Effect factors of competence, independence, and professional attitude of the
auditor on quality of audit at inspectorate province east borneo. Under guidance of Mr. Lewi Malisan
and Mrs. Ferry Diyanti.
Based on the background that you have described, then the formulation used is whether competence,
independence, and professional attitude of the auditor to audit quality. The purpose of this research is
to know the influence of competence, independence, and professional attitude of the auditor's audit on
the quality produced by the Apparatus Inspectorate of East Kalimantan province. The benefits of this
research is done is to supplement science knowladge on factors effect the quality of audits.
The theory of attribution used to know things that affect one's actions. The theory of attitude and
behavior was seen as the underlying theory to explain the independence and professional attitude, the
theory States that the person's behavior is determined by what the people want to do(attitude), what
they think will do (social rules) and what to do (habits).
The development of a hypothesis made is competence, independence, and professional attitude
positive effect to the quality of audits. Data collection through qualitative methods. Qualitative with
the dissemination of a questionnaire on customers and employees.
The population in this research is the entire Apparatus of the civil State (ASN) at the Inspectorate of
East Kalimantan province. The sample in this study was 35 employees of the Inspectorate have the
certification Office of the Auditor Fungiosnal (JFA).
From the results of the analysis using the program SMARTPLS V. 2 research results for hypothesis
testing showed that competence, independence, and professional attitude is positive and significant
influential Auditors of the quality audit Inspectorate of East Kalimantan province.
Key word : Competence, Independence, and Professional attitude, Quality of audit