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The aims of this research are to know the positive and significant effect among competence, independence and professional attitude partially and simultaneously to inspectorate work achievement South Sulawesi. This inspectoratecontrol is based on regional government implementation and conducted structurally from regency/city level, province to centre level. The independent variables in this research are competence, independence and professional attitude for dependent variable is inspectorate work achievement the data in this research is primer data taken from questioner implementation directly to inspectorateapparatus of south Sulawesi. Analysis method that is used to examine hypothesis is double regression linear. This analysis is based on 50 respondents through questioner This research show simultaneous way are competence, independent and professional attitude influence significantly to inspectorate work achievement of shout Sulawesi and partial way competence variable (X1), independent (X2), professional attitude (X3), influence positive and significantly to inspectorate work achievement of shout Sulawesi. From this coefficientregression we can know are competence variable (X1), independent (X2) and professional attitude (X3), have influence positive and significantly to inspectorate work achievement of shout Sulawesi.

iosr journal of business and management

Effect of Competence Factor, Independence and Attitude against Professional Auditor Audit Quality Improve Performance in Inspectorate (Inspectorate Empirical Study in South Sulawesi Province)