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The Influence of Independence, Integrity, and Audit Tenure on The Audit Quality of The Makassar City Regional Inspectorate

In: Proceedings of the 8th International Conference on Accounting, Management, and Economics (ICAME 2023)

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  • A. Asma Zulistia Ekayanti

    (Universitas Hasanuddin)

Abstract

This study aims to examine the effect of independence, integrity, and audit tenure on regional inspectorate audits in Makassar City. This study uses a descriptive quantitative approach. The population in this study were Government Internal Supervisory Apparatus or referred to as (APIP). The sample used was 35 people. The sample used is adjusted to a relatively small population, so that in sampling the researcher uses nonprobability sampling or saturated sampling. This study uses a survey as a data collection method in obtaining primary data for data processing. Multiple linear analysis tests were carried out with the help of the SPSS program to test and analyze whether there was a relationship between variables. The results of this study indicate that the processed data have met the classical assumption standards. The variable test results show that the variables of independence, integrity, and audit tenure partially show a positive and significant influence on the audit quality of the Makassar City regional inspectorate and simultaneously also have an influence on audit quality with a significant level of 5%.

Suggested Citation

  • A. Asma Zulistia Ekayanti, 2024. "The Influence of Independence, Integrity, and Audit Tenure on The Audit Quality of The Makassar City Regional Inspectorate," Advances in Economics, Business and Management Research, in: Arianto Patunru & Mubariq Ahmad & Mursalim Nohong & Arifuddin Arifuddin & Anas Iswanto Anwar & Rakhm (ed.), Proceedings of the 8th International Conference on Accounting, Management, and Economics (ICAME 2023), pages 69-74, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-400-6_5
    DOI: 10.2991/978-94-6463-400-6_5
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