Pengaruh Kompetensi dan Independensi Auditor terhadap Kualitas Audit Investigatif pada Kantor Perwakilan BPK-RI Yogyakarta

Abstract

This research was conducted to examine the influence of auditor’s competence and independence toward the quality of audit investigative at delegation BPK-RI Yogyakarta. Independent variables in this research are competence and independence of auditors and the dependent variable is the quality of the investigative audit. The sample used in this study were 50 auditors. The method used in the selection of the sample is census method. Data research using primary data by distributing questionnaires to BPK-RI representative Yogyakarta. The analysis model used in this study is multiple linear regression and using SPSS version 16.0.

The test results of multiple linear regressions showed that the competence and independence simultaneously affect the quality of the investigative audit conducted by BPK-RI Yogyakarta’s auditor. Partially, competence is significant and positive effect on the quality of the audit investigative. While independence is not significant and negative effect on the quality of the audit investigative.