Economy Deposit Journal ( E-DJ)
Vol 1 No 1 (2019): Economy Deposit Journal (EDJ)

PENGARUH INDEPENDENSI AUDITOR TERHADAP KUALITAS HASIL AUDIT PADA KANTOR INSPEKTORAT PROVINSI SULAWESI SELATAN

ujianti tawakkal (Universitas Indonesia Timur)
Nurhaeda Nurhaeda (Unknown)



Article Info

Publish Date
04 Jul 2019

Abstract

This study aimstoidentify andanalyze theinfluence ofvariableindependence, integrity, objectivityandprofessionalskepticism,auditorseither simultaneouslyorpartially onthe quality of theauditinthe South Sulawesi Provinci alInspectorate. The population in this study were all auditorsin South Sulawesi Province Inspectorate totalling 57 employees. Because the population of ≤100, then all members of the population can be sampled. Thus the sampling method used wassaturated sample orcen susmethod. Data collection methodsused wereobservation, questionnaires, interviews, anddocumentation. Analysis ofthe data usedtotest thehypothesis ofthe study isusing descriptive analysis and statistical analysis using multiple regression. There sultsofhy pothesistesting in this study showth at all independent Variables (independence) have a positiveand significant impact onthe dependent variable (quality audit) in South Sulawesi Province Inspectorate. The magnitude ofthe influence ofa givenindependent variableonthe dependent variableis equal to62.3% while the remaining 37.7% influenced byother factor soutside the model. Skepticismis avariable partially dominant variables affect thequality of theaudit

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Journal Info

Abbrev

EDJ

Publisher

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science

Description

Economy Deposit Journal ( E-DJ) merupakan jurnal ilmiah yang memuat tulisan berupa gagasan ilmiah dan hasil penelitian dalam bidang ekonomi. Tulisan meliputi kajian ilmu ekonomi, yaitu Entrepreneurship Finance Management, Marketing Management, Strategic Management, Operation Management, Human ...