PENGARUH DUE PROFESSIONAL CARE DAN KOMPETENSI
TERHADAP KUALITAS AUDIT
(STUDI PADA KANTOR INSPEKTORAT SE-LUWU RAYA)
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Institusion
Universitas Muhammadiyah Palopo
Author
Subair, Triana
Subject
HB Economic Theory
Datestamp
2020-11-26 07:17:46
Abstract :
This study aims to determine the effect of due professional care and competency to the audit quality. The population and sample of this research are auditors who work in Inspectorate Offices throught Luwu Raya (Palopo city, Luwu Regency, North Luwu Regency, East Luwu Regency. The sampling technique used a census technique. Data collection methods used in this research is a survey method using a detailed questionnaire. The questionnaire was disseminated as many as 90 questionnaires, but only 61 questionnaires were returned. Data analysis used multiple linear regression and tested by data quality test and hypothesis test using SPSS software version 24. The results showed that due professional care and competency experience had a significant positive effect on audit quality. Keywords: Due professional care, Competency, Audit Quality. ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh due professional care dan kompetensi terhadap kualitas audit. Populasi dan sampel dalam penelitian ini adalah auditor yang bekerja di Kantor Inspektorat se-Luwu Raya (Kota Palopo, Kabupaten Luwu, Kabupaten Luwu Utara, Kabupaten Luwu Timur). Teknik pengambilan sampel menggunakan teknik sensus. Metode pengumpulan data yang digunakan dalam penelitian ini adalah metode survei dengan menggunakan kuesioner. Kuesioner yang disebarkan sebanyak 90 kuesioner, tetapi hanya 61 kuesioner yang dikembalikan. Data dianalisis dengan menggunakan analisis regresi linear berganda dan diuji dengan uji kualitas data serta uji hipotesis menggunakan software SPSS versi 24. Hasil penelitian ini menunjukkan bahwa due professional care dan kompetensi berpengaruh positif dan signifikan terhadap kualitas audit. Kata Kunci: Due professional care, Kompetensi, Kualitas Audit.
This study aims to determine the effect of due professional care and competency to the audit quality. The population and sample of this research are auditors who work in Inspectorate Offices throught Luwu Raya (Palopo city, Luwu Regency, North Luwu Regency, East Luwu Regency. The sampling technique used a census technique. Data collection methods used in this research is a survey method using a detailed questionnaire. The questionnaire was disseminated as many as 90 questionnaires, but only 61 questionnaires were returned. Data analysis used multiple linear regression and tested by data quality test and hypothesis test using SPSS software version 24. The results showed that due professional care and competency experience had a significant positive effect on audit quality. Keywords: Due professional care, Competency, Audit Quality. ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh due professional care dan kompetensi terhadap kualitas audit. Populasi dan sampel dalam penelitian ini adalah auditor yang bekerja di Kantor Inspektorat se-Luwu Raya (Kota Palopo, Kabupaten Luwu, Kabupaten Luwu Utara, Kabupaten Luwu Timur). Teknik pengambilan sampel menggunakan teknik sensus. Metode pengumpulan data yang digunakan dalam penelitian ini adalah metode survei dengan menggunakan kuesioner. Kuesioner yang disebarkan sebanyak 90 kuesioner, tetapi hanya 61 kuesioner yang dikembalikan. Data dianalisis dengan menggunakan analisis regresi linear berganda dan diuji dengan uji kualitas data serta uji hipotesis menggunakan software SPSS versi 24. Hasil penelitian ini menunjukkan bahwa due professional care dan kompetensi berpengaruh positif dan signifikan terhadap kualitas audit. Kata Kunci: Due professional care, Kompetensi, Kualitas Audit.
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