Effect of Competence Factor, Independence and Attitude against Professional Auditor Audit Quality Improve Performance in Inspectorate (Inspectorate Empirical Study in South Sulawesi Province)

Abstract

The aims of this research are to know the positive and significant effect among competence, independence and professional attitude partially and simultaneously to inspectorate work achievement South Sulawesi. This inspectoratecontrol is based on regional government implementation and conducted structurally from regency/city level, province to centre level. The independent variables in this research are competence, independence and professional attitude for dependent variable is inspectorate work achievement the data in this research is primer data taken from questioner implementation directly to inspectorateapparatus of south Sulawesi. Analysis method that is used to examine hypothesis is double regression linear. This analysis is based on 50 respondents through questioner This research show simultaneous way are competence, independent and professional attitude influence significantly to inspectorate work achievement of shout Sulawesi and partial way competence variable (X1), independent (X2), professional attitude (X3), influence positive and significantly to inspectorate work achievement of shout Sulawesi. From this coefficientregression we can know are competence variable (X1), independent (X2) and professional attitude (X3), have influence positive and significantly to inspectorate work achievement of shout Sulawesi.

Does Audit Quality Matters in Malaysian Public Sector Auditing?

“…The widely used definition of audit quality is the definition by DeAngelo (1981), who defined audit quality as the likelihood that an auditor will both, find a breach in the client"s accounting system and report the breach. Despite the fact that there are diverse definitions of audit quality; there are generally two fundamental elements developed when evaluating the definition of quality, which are the auditor"s capability to both find and declare the misstatement and the auditor"s independent (Al-khaddash, Al Nawas and Ramadan, 2011; Usman, Sudarma, Habbe and Said, 2014;Sulanjaku andShngjergji, 2015 andOctavia andWidodo, 2015). DeFond and Zhang (2013) believe that the higher the audit quality, the "greater assurance of high financial reporting quality.…”

“…In addition, Usman et al, (2014) indicated that the public sector audit procedure is similar to the private sector audit. The distinction is in the political influence of the nation concerned and government policy.…”

“…The measurement of audit quality in public sector audit presents a significant challenge for practitioners and academicians, as there is no single model to define and operationalize the audit quality. The possibility of auditors carrying out their duties guided by Generally Accepted Auditing Standards (GAAP) and ethical codes relevant to public auditors and then findings violations in the client"s accounting system during the audit process indicates audit quality (Usman et al, 2014;Senathip Mujtaba & Cavico 2017). Tan Sri Ambrin Buang, the former Auditor General of Malaysia has expressed his hope for greater autonomy accorded to the National Audit Department.…”

Faktor-Faktor yang Berpengaruh pada Kualitas Audit

“…Hal ini berarti variabel independensi berpengaruh positif dan signifikan terhadap kualitas audit pada Kantor Akuntan Publik di Kota Denpasar. Hasil penelitian ini bersesuaian dengan Imron dkk., (2017), Tepalagul dan Lin (2015),Usman et al, (2014) danHosseinniakani et al, (2014) dalam penelitiannya menyatakan bahwa independensi berpengaruh terhadap kualitas audit. Penelitian ini juga sejalan dengan penelitian yang dilakukan(Badjuri, 2011) yang menyatakan bahwa independensi berpengaruh positif terhadap kualitas audit.…”

Pengaruh Profesionalisme Dan Time Budget Pressure Pada Kinerja Auditor Dengan Motivasi Auditor Sebagai Variabel Pemoderasi

“…Faktor yang dapat mempengaruhi kinerja auditor adalah profesionalisme yang dapat diartikan sebagai sikap profesional sering dinyatakan dalam literatur, profesionalisme berarti bahwa orang bekerja secara professional (Hudiwinarsih, 2010). Profesionalisme meliputi kemampuan penguasaan baik secara teknis, maupun secara teoritis bidang keilmuan dan keterampilan yang berhubungan dengan tugasnya sebagai pemeriksa (Asri et al, 2014). Menjaga kepercayaan menjadi kewajiban auditor dihadapan klien maupun pihak ketiga dengan senantiasa meningkatkan keahlian profesionalnya (Mu'azu dan Siti, 2013).…”