Factors Affecting The Quality Of Internal Audit In Regional Governments Palopo City Inspectorate Office

Abstract

This research aims to examine the influence of independence, work experience and competence on the quality of local government internal audits at the Palopo City Inspectorate office. The research method used is a quantitative research approach. The population in this research is all Palopo City Inspectorate auditors. The sampling technique used the saturated sample method, so that the sample obtained in this research was 30 respondents. The data used in this research is primary data collected through direct questionnaire surveys. The data analysis method uses descriptive analysis and multiple linear regression analysis with the help of SPSS 26 software. The partial research results show that the variables independence, work experience and competency have a positive and significant effect on audit quality. Simultaneous research results show that the variables independence, work experience and competency simultaneously and together have a positive effect on audit quality. Based on the results obtained in this research, it can provide implications as comparison material for future researchers. The implications for auditors can help in identifying factors that influence audit quality, so that it is hoped that they can become a guide or reference for these auditors.