The Influence of Competence, Independence, and Work Motivation on Audit Quality

Abstract

This research aims to determine the influence of competence, independence and work motivation on audit quality. Auditors have a role that is very necessary in a company for the continuity of a company. This type of research uses quantitative research with data collection methods using questionnaires. This research uses primary data. The data analysis technique used to test the hypothesis in this research is multiple linear regression. The population in this research is the inspectorate office. The sample in this study were auditors who worked at the Se Luwu Raya Inspectorate. The total sample in the research was 68 auditors from 94 auditors divided into four districts/cities. The sampling technique was accidental sampling. The research results show that competence and work motivation influence audit quality, while independence has no influence on audit quality.