PENGARUH KOMPETENSI DAN INDEPENDENSI TERHADAP KUALITAS AUDIT DI INSTANSI PEMERINTAH

This study was conducted by the goals to know whether competence and independence influential on the quality of the audit. The questionneaire used as a tool in this research. The population in the research is BPK and BPKP. Samples to be used were selected using purposive sampling method. The sample in this study is the BPK Auditor in South Sumatra Province and BPKP Auditor in South Sumatra Province. The number of samples obtained was 52. Test of the hypothesis is done by using multiple linear regression analysis. The results of research suggests that competence influential on the quality of the audit and independence influential on the quality of audit. Keywords : Competence, Independence, The quality of audit, BPK, BPKP, and Purposive Sampling