Jurnal Ilmiah Cano Ekonomos
Vol. 7 No. 2 (2018): Jurnal Ilmiah Cano Ekonomos

Pengaruh Kompetensi Dan Motivasi Auditor Terhadap Kualitas Audit Pada Kantor Inspektorat Kabupaten Rokan Hulu

Sri Yuna Wati (Unknown)

Article Info

Publish Date
17 Jan 2019

Abstract

This research aims to examine the influence of competence and motivation on the audit quality of the inspectorate of the Rokan Hulu district, the general problem found in this research is the audit findings detected by the inspectorate apparatus as the internal government auditor, but found by the external auditor, ). Data were collected from questionnaires distributed from respondents. The independent variables are competence (X1) and motivation (X2), while the dependent variable is audit quality (Y). The data were analyzed by using multiple linear regression, and hypothesis test that is F test and t test. The result of the research in this research is that simultaneously by using F test, the competence and motivation of the auditor have an effect on the quality of audit. While partially using t test, auditor competence variables affect the quality of audits while auditor motivation does not affect the auditor's motivation.

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Journal Info
Jurnal Ilmiah Cano Ekonomos
Website

Abbrev

cano

Publisher

Universitas Pasir Pengaraian

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Jurnal Ilmiah Cano Ekonomos is one of the scientific publication journals published by the Faculty of Economics, Pasir Pengaraian University. The aim of the Cano Ekonomos Journal (Journal Of Management And Economics) is to establish effective communication channels between stakeholders including ...