Pengaruh Akuntabilitas Dan Kompetensi Auditor/Pengawas Pemerintah Terhadap Kualias Audit

Auditors’ decision making is affected by their accountability in concluding their audit workingprocess that required highly competences which can be gained through their sufficient experiencesin the audit field. This research is aim to examine the influence of accountability and competence ofauditors/government supervisory on the quality of audit. As population in this research is 47 peopleof Employees who work in Provincial Inspectorate Office of Papua and Inspectorate office ofJayapura City which involved in the examination as the Auditors/Supervisory of Government. A nonprobability sampling methodology is used based on the certain criteria (purposive sampling) fordistributing 47 questionnaires to the Auditors/Supervisory of Government. The result of this researchindicate that the devotion in profession has a significant effect on the quality of audit, while socialobligation has a significant effect on the quality of audit. Similarly, the knowledge and workingexperiences have significant effects on the quality of an audit respectivel