Pengaruh Independensi, Akuntabilitas, dan Objektivitas Terhadap Kualitas Pada Kantor BPK Perwakilan Sulawesi Selatan
Abstrak
Penelitian ini bertujuan untuk menguji Pengaruh Independensi, Akuntabilitas, Dan Objektivitas Terhadap Kualitas Audit Pada Kantor BPK Perwakilan Sulawesi Selatan. Data dalam penelitian ini diperoleh dari para Auditor yang bekerja di Kantor Badan Pemeriksa Keuangan (BPK) Provinsi Sulawesi Selatan yang bersedia menjadi responden. Penelitian ini menggunakan data primer dengan cara melakukan penelitian langsung dilapangan dengan memberikan kuesioner/lembar pernyataan kepada 54 responden. Metode analisis data yang digunakan yaitu analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa Independensi, Akuntabilitas, dan Objektivitas berpengaruh positif dan signifikan terhadap Kualitas audit.
Kata Kunci: Independensi, Akuntabilitas, Objektivitas, Kualitas Audit
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