PENGARUH KOMPETENSI, INDEPENDENSI, DAN INTEGRITAS TERHADAP KINERJA AUDITOR PADA INSPEKTORAT PROVINSI PAPUA BARAT DAYA DAN KABUPATEN SORONG

Abstract

This study aims to find out and analyze the influence of competence, independence, and integrity on auditor performance in the Inspectorate of Southwest Papua Province and Sorong Regency. The data collection technique was through a questionnaire, while the data analysis techniques used were data quality tests (validity and reliability tests), classical assumption tests (normality, multicollinearity, and heteroscedasticity tests), multiple linear regression analysis, hypothesis testing (partial t-test and simultaneous F-test), and determination coefficients using the SPSS 26 test tool. Based on the results of the analysis, the results were obtained that competence and integrity do not have a significant influence on the performance of the auditor, while independence has a positive and significant influence on the performance of the auditor. The results of the simultaneous test show that competence, independence, and integrity have an influence simultaneously or together on the performance of the auditor. From the results of the regression test, it is known that the dominant variable that affects the auditor's performance is Independence.

Keywords: Competence, Independence, Integrity, Performance of Auditors.