Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Hasil Audit Di Lingkungan Pemerintah Daerah Kabupaten Berau

Abstract

The purpose of this research is to know the effects of the competence to audit quality with
independence and capability as intervening variables at Inspektorat Berau Regency. The population are the
employees of Inspektorat Berau Regency, and samples were taken as many as 30 employees by purposive
sampling method. The criteria of sample was the auditor have responsibilities in the auditing. Data were
analyzed using Partial Least Squares-Structural Equation Model (SEM) through SmartPLS Ver. 3.2.7.
The results showed that competence directly positive and significant effect on independence,
capability, and audit quality. independence has a positive and significant effect on capability, and audit
quality. capability has a positive and significant effects on audit quality.