Open AccessANALISIS KUALITAS AUDITOR DAN FAKTOR YANG MEMPENGARUHINYA (Studi pada Auditor Pemerintah di BPKP Perwakilan Provinsi Lampung)
Author(s) -
Hestin Ratna Wati,
Victoria Ari Palma Akadiati
Publication year - 2019
Publication title -
gema/gema
Language(s) - English
Resource type - Journals
eISSN - 2086-9592
pISSN - 2721-5490
DOI - 10.47768/gema.v11i1.9
Subject(s) - nonprobability sampling , audit , affect (linguistics) , independence (probability theory) , quality (philosophy) , accounting , sampling (signal processing) , quality audit , psychology , business , sociology , statistics , mathematics , engineering , demography , physics , population , communication , filter (signal processing) , quantum mechanics , electrical engineering
The purpose of this study is to obtain empirical evidence to be known and analyzed about theinfluence of expertise, independence and ethics on audit quality in Government Auditors at BPKPRepresentatives of Lampung Province. Expertise is the ability of an auditor, the independence of mentalattitudes that can not be influenced by others, the ethics of a set of principles or values. This researchwas conducted at BPKP Lampung Province Representative.Sampling technique using non probability sampling with purposive sampling method, thesample used as much as 52 respondents. This research includes quantitative research. Using multiplelinear regression analysis. The results of this study show (1) Expertise affect the Quality Audit, (2)Independence affects Quality (3) Ethics does not affect the Quality Audit (4) Expertise, Independenceand Ethics affect the Quality Audit