The Influence Of Competence, Independence And Integrity On The Performance Of Auditors Of The Inspectorate Of East Luwu District

Abstract

Company management needs internal auditors to obtain reliable and trustworthy financial reports. Auditors are required by interested parties to provide an opinion on the fairness of financial reporting, but auditors are often in a dilemma with their work so that auditor performance is questioned. This study aims to analyze the effect of internal audit in improving performance. This research approach is quantitative research. The research was conducted at the east luwu inspectorate office jln. Sam Ratulangi KM2 beautiful peak malili. The sample in this study were 32 respondents as government auditors and the data source was primary data by distributing questionnaires. The data collection technique in this study is a list of statements (questioner) while the data analysis techniques used are descriptive analysis test, validity test, reliability test, classical assumption test, multiple linear regression, t test, and F test and coefficient of determination. The results showed that competence, independence and integrity had a positive effect on the performance of the inspectorate auditors of East Luwu Regency.