COMPETENCY, INDEPENDENCE, MOTIVATION, AUDITOR OBJECTIVES, AUDIT QUALITY, LEADING POLICY AT BADUNG REGENCY INSPECTORATE

Abstract

The purpose of this study is to determine and test the effect of Competence, Independence, Motivation, Objectivity on Audit Quality which is moderated by the Leadership Policy factor. This study uses quantitative methods that are used to meet research objectives in addition to literature review. The population in this study were all functional auditors and P2UPD in the Badung Regency Inspectorate environment, amounting to 48 people. Data were collected using a questionnaire using a Likert scale in scoring the answers to the statements given. Data were analyzed using analysis using a variance-based structural equation analysis model known as Partial Least Square (PLS) analysis. the results of this study indicate that: 1) Competence has a significant positive effect on audit quality; 2) Independence influences audit quality; 3) Motivation has no effect on audit quality; 4) Objectivity has a significant positive effect on audit quality; 5) Leadership policy directly has a positive effect on audit quality; 6) the leader's policy moderates independence and motivation so that it positively affects audit quality. The results of this study provide advice and input to the leadership of the Inspector of Badung Regency in order to formulate policies and produce good policies so as to improve audit quality.