ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS HASIL AUDIT DI LINGKUNGAN PEMERINTAH DAERAH (Studi Pada Kantor Inspektorat Provinsi Sulawesi Tengah)

Abstract

In the current era of reform and democracy, the demands of the community for clean, transparent, and accountable governance are increasing. One of the efforts to realize good governance is through increasing supervision and inspection of state financial management. This study aims to analyze the factors that influence the quality of audit results in the local government environment, especially at the Central Sulawesi Provincial Inspectorate Office. The factors studied include competence, independence, integrity, professionalism, auditor ethics, and auditor motivation. This study uses a descriptive and verification approach with a 
quantitative method, where data is collected through questionnaires distributed to Inspectorate employees and observations and interviews are conducted. Data analysis was carried out using multiple regression to test the causal relationship between variables. The results of the study indicate that the variables of auditor ethics and motivation have a significant positive effect on the quality of audit results. Meanwhile, the variables of integrity, competence, and independence do not have a positive and 
significant effect on the quality of audit results. This study concludes that in order to improve the quality of audit results in the local government environment, it is necessary to improve integrity, competence and independence as well as maintain auditor ethics and motivation in carrying out audit tasks.  
Keywords: Integrity, Competence, Independence, Auditor Ethics, Motivation and Quality of Audit Results