RELATIONSHIP OF INDEPENDENCE AND COMPETENCE IN DETERMINING AUDIT QUALITY EMPIRICAL STUDY OF GOVERNMENTAL INTERNAL AUDITORS IN THE PEKALONGAN CHARISIDENTS

The increase in demand for financial statement audit services is in line with the opening of financial scandals both in the private sector and the private / government sector. Audit is the process of examining financial statements and aims to increase the accountability of companies both private and government agencies to stakeholders. An audit is usually carried out by a competent and independent person. This independence and competency factor is a controller for the auditor, so that the quality of the audit conducted. The purpose of this study is to provide empirical evidence that independence and competence affect the quality of internal auditors in local governments in the former Pekalongan residency. Analyzes were performed using validity and reliability tests, classic assumption tests and multiple linear regression analysis. The results showed that independence and competence had a significant positive effect on the quality of audits carried out by local government internal auditors. Keywords: Government Internal Auditors, Independence, Competenc