ANALISIS KUALITAS AUDITOR DAN FAKTOR YANG MEMPENGARUHINYA (Studi pada Auditor Pemerintah di BPKP Perwakilan Provinsi Lampung)

Abstract

The purpose of this study is to obtain empirical evidence to be known and analyzed about the
influence of expertise, independence and ethics on audit quality in Government Auditors at BPKP
Representatives of Lampung Province. Expertise is the ability of an auditor, the independence of mental
attitudes that can not be influenced by others, the ethics of a set of principles or values. This research
was conducted at BPKP Lampung Province Representative.
Sampling technique using non probability sampling with purposive sampling method, the
sample used as much as 52 respondents. This research includes quantitative research. Using multiple
linear regression analysis. The results of this study show (1) Expertise affect the Quality Audit, (2)
Independence affects Quality (3) Ethics does not affect the Quality Audit (4) Expertise, Independence
and Ethics affect the Quality Audit