Pengaruh Independensi, Akuntabilitas, dan Objektivitas Terhadap Kualitas Pada Kantor BPK Perwakilan Sulawesi Selatan
Abstract
This study aims to examine the effect of independence, accountability and objectivity on audit quality at the BPK Representative Office of South Sulawesi. The data in this study were obtained from auditors who worked at the Office of the Supreme Audit Agency (BPK) of South Sulawesi Province who were willing to be respondents. This study uses primary data by conducting direct research in the field by giving questionnaires/code sheets to 54 respondents. The data analysis method used is multiple linear regression analysis. The results of the study show that Independence, Accountability and Objectivity have a positive and significant effect on audit quality.
Keywords: Independence, Accountability, Objectivity, Audit
Copyright (c) 2024 Muh. Nur Akbar, Basri Modding, Andika Pramukti
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
Under the following terms of Creative Commons:
-
Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
-
NonCommercial — You may not use the material for commercial purposes.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.