PENGARUH AKUNTABILITAS, KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS HASIL AUDIT

Studi Kasus Pada Inspektorat Kota Lhokseumawe

  • Herlina Herlina Sekolah Tinggi Ilmu Ekonomi Lhokseumawe
  • Murhaban Murhaban Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Abstract

This study aims to test the Influence of Accountability, Competence And Auditor Independence of Quality of Audit Results (Case Study At Lhokseumawe City Inspectorate). The data used in this study is the primary data as much as 32 samples with purposive sampling technique. The method used to analyze between independent variables with dependent variable is multiple linear regression method and test of classical assumption. Result of research of accountability variable, competence and independency of auditor simultant have a significant effect to quality of audit result at Inspectorate of Lhokseumawe city. While the results of partial research accountability variables do not affect the quality of audit results, competenc variables do not affect the quality of audit results and auditor independence variables have a significant effect on the quality of audit results at Inspectorate Kota Lhokseumawe.

Published
2020-03-11
Section
Articles

Most read articles by the same author(s)

Obs.: This plugin requires at least one statistics/report plugin to be enabled. If your statistics plugins provide more than one metric then please also select a main metric on the admin's site settings page and/or on the journal manager's settings pages.