Effect of Competence and Auditor Integrity to the Audit Quality in the Inspectorate Regency of Serang (Inspektorat Kabupaten Serang)

Abstract

Research Objective is to know how the auditor's competence and integrity of the auditor has to affect the quality of audit. The object of research is the district inspectorate attack. The population of the research is all civil servants (ASN) working on Inspectorate Serang regency, and samples of research taken in this research are as many as 32 (thirty two) people, with purposive sampling. Quantitative method is used in this research by using questioner in each research variable by using some indicators. The result of the research proves that Audit Competence has a positive effect on audit quality and integrity of auditor positively to audit quality.

The Effect of Audit Competence, Skeptisism, Self Esteem, Role Complications, Religiosity to Audit Quality

“…According to Dasmaran & Lukman (2018) audit quality refers to the likelihood that an auditor will not issue an unqualified opinion on financial statements that contain material errors. All possibilities exist when an auditor audits a client's financial statements, whereby the auditor may discover a violation in the client's accounting record system and issue an audited financial report, which must adhere to auditing standards and the applicable public accountant code of ethics (Wooten, 2003).…”