FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KUALITAS HASIL PEMERIKSAAN AUDITOR SEKTOR PUBLIK

Abstract

The purpose of this research is to analyse the influence of independency, integrity,
professionalism, competency and compliance code of conduct on the quality of audit performed
by the auditors of Audit Board the Republic of Indonesia Representatives of Central Java
Province. The population of this research consisted of all auditors who have completed
Education and Training for Functional Position of Certified Auditors (JFP) and a minimally 2-
year experience as auditors. The primary data was collected by administering questionnaires to
the respondents and the analysis was performed employing the multiple regression model. The
result showed that integrity, professionalism and compliance with the code of conduct have a
positive and signifiant impact on the audit quality, while independency and competency do not
have a positive impact on audit quality.
Keywords: independency, integrity, professionalism, competency, compliance code of conduct,
quality of audit.