Pengaruh Profesionalisme Kerja dan Kompetensi Auditor, terhadap Kualitas Audit Inspektorat Provinsi Sulawesi Barat

Abstract This research was conducted to determine the effect of work professionalism and auditor competence on audit quality. using primary data through a questionnaire of 52 respondents, the determination of respondents using a purposive sampling technique consisting of auditors and Supervisors for the Implementation of Regional Government Affairs (PPUPD). Data were analyzed using the SPSS 25 program. The results showed that: (1) Work professionalism has a positive and significant effect on audit quality in the inspectorate of West Sulawesi Province; (2) Auditor competence has a positive and significant effect on audit quality at the inspectorate of West Sulawesi Province; (3) Work professionalism and auditor competence simultaneously have a positive and significant effect on audit quality in the inspectorate of West Sulawesi ProvinceAbstract This research was conducted to determine the effect of work professionalism and auditor competence on audit quality. using primary data through a questionnaire of 52 respondents, the determination of respondents using a purposive sampling technique consisting of auditors and Supervisors for the Implementation of Regional Government Affairs (PPUPD). Data were analyzed using the SPSS 25 program. The results showed that: (1) Work professionalism has a positive and significant effect on audit quality in the inspectorate of West Sulawesi Province; (2) Auditor competence has a positive and significant effect on audit quality at the inspectorate of West Sulawesi Province; (3) Work professionalism and auditor competence simultaneously have a positive and significant effect on audit quality in the inspectorate of West Sulawesi Provinc