Open AccessAnalisis Faktor-Faktor Yang Mempengaruhi Kualitas Hasil Audit Di Lingkungan Pemerintah Daerah Kabupaten Berau
Author(s) -
Siti Munawaroh
Publication year - 2019
Publication title -
jurnal ekonomi stiep
Language(s) - English
Resource type - Journals
eISSN - 2654-4288
pISSN - 2528-0449
DOI - 10.54526/jes.v4i1.16
Subject(s) - audit , competence (human resources) , business administration , quality audit , structural equation modeling , population , accounting , business , psychology , mathematics , statistics , social psychology , sociology , demography
The purpose of this research is to know the effects of the competence to audit quality withindependence and capability as intervening variables at Inspektorat Berau Regency. The population are theemployees of Inspektorat Berau Regency, and samples were taken as many as 30 employees by purposivesampling method. The criteria of sample was the auditor have responsibilities in the auditing. Data wereanalyzed using Partial Least Squares-Structural Equation Model (SEM) through SmartPLS Ver. 3.2.7.The results showed that competence directly positive and significant effect on independence,capability, and audit quality. independence has a positive and significant effect on capability, and auditquality. capability has a positive and significant effects on audit quality.