Overview

Original Research

THE INFLUENCE OF AUDITOR COMPETENCE, AUDITOR INDEPENDENCE, AUDITOR INTEGRITY, AND AUDITOR PROFESSIONALISM ON AUDIT QUALITY

PANDOYO

Vol 18, No 03 ( 2023 )   |  DOI: 10.17605/OSF.IO/SX6H2   |   Author Affiliation: STIAMI Institute Postgraduate School, Jakarta, Indonesia.   |   Licensing: CC 4.0   |   Pg no: 1334-1344   |   Published on: 30-03-2023

Abstract

The purpose of this study was to determine the factors that influence audit quality in the Ministry of Agriculture. The sample used was 99 internal auditors. The partial least square analysis is used to determine the influence of Auditor Competence, Auditor Independence, Auditor Integrity, and Auditor Professionalism on Audit Quality. The results showed that all variables had a positive and significant effect on Audit Quality.

Keywords

partial least square, Auditor Competence, Auditor Independence, Auditor Integrity, Auditor Professionalism, Audit Quality