The Effect of Competence and Independence of Internal Auditors on Audit Quality (Empirical Study at The Riau Province Inspectorate)
Desrita Fitri (a), Tobi Arfan (b)

Politeknik Caltex Riau

Abstract

This study aims to examine the influence of competence (X1) and Independence (X2) internal auditors of audit quality (Y) in the Riau Provincial Inspectorate. Common problems in this study are difference between the inspection result report by the Riau Provincial Inspectorate and the inspection result report by the Badan Pemeriksaan Keuangan (BPK) Republic of Indonesia. The population and sample in this study were all internal auditors of Riau Province Inspectorate. Data are taken from questionnaires that are distributed to the population and samples. For testing the questionnaire data, researcher use statistical applications namely SPSS with classical assumption tests and hypothesis tests to draw conclusions. The results showed that competence and independence had a significant effect on audit quality.

Keywords: Keywords: audit quality, competence, independence

Topic: Auditing