PENGARUH INTEGRITAS, OBYEKTIVITAS, DAN AKUNTABILITAS TERHADAP KUALITAS AUDITDI PEMERINTAH DAERAH (Studi Pada Inspektorat Kabupaten Sleman Yogyakarta)

ABSTRACT

His study aims to determine the effect of Integrity, Objectivity, and Accountability to Quality Audit in Local Government. This research was conducted at Inspectorate of Sleman Regency of Special Region of Yogyakarta as the internal Auditor of Government. Independent Variables are Integrity, Objectivity, and Accountability, while variavel Dependent is Quality Audit. This research is a research with quantitative approach. The data used is the primary data. Respondents of this study are all Auditors who work on Inspektorak Sleman District Region Special Region of Yogyakarta. The sampling technique used is total sampling technique with 28 respondents. Data collection method that is survey that is with questioner which distributed to responder. The scale of data measurement is the interval scale. Data were analyzed by using multiple regression analysis with SPSSversion20.0. The results of this study indicate that (1) Integrity has a positive effect on audit quality in local government. (2) Objectivity has a positive effect on audit quality in local government. (3) Accountability has no effect on audit quality in local government. (4) Integrity, Objectivity, and Accountability together have a positive effect on Quality Audit in Local Government. (5) How much influence of Integrity, Objectivity, and Accountability to Audit Quality in Local Government.

Keywords: Integrity, Objectivity, Accountability, and Audit Quality.