The Influence Of Information Technology, Auditor Knowledge, And Time Efficiency On The Quality Of Inspectorate Audits In Luwu Raya

Abstract

Audit quality is very important in conducting audit activities because good audit quality will produce reports that can be trusted and what they are without any influence from related parties. This study aims to determine the effect of information technology, auditor knowledge, and time efficiency on the audit quality of the Inspectorate of Greater Kuwait. This study uses primary data by conducting direct research in the field by distributing questionnaires / statement sheets to 66 respondents, namely auditors who work in the inspectorate office. Then the data analysis method used to test the hypothesis is multiple linear regression using SPSS. The results of this study indicate that Information Technology has a positive effect on audit quality, Auditor Knowledge has a positive effect on audit quality, and Time Efficiency has a positive effect on the quality of the audit of the Inspectorate of Greater Luwu.