THE EFFECT OF LEADERSHIP, COMPETENCE, INDEPENDENCE AND ORGANIZATIONAL COMMITMENT ON AUDIT QUALITY
(1) Universitas Satyagama Jakarta, Indonesia
(2) Universitas Satyagama Jakarta, Indonesia
(3) Universitas Satyagama Jakarta, Indonesia
(4) Universitas Negeri Makassar, Indonesia
(*) Corresponding Author
DOI: https://doi.org/10.26858/ijosse.v3i2.38614
Abstract
This study uses a quantitative approach with a total population of observations with a cross section of 143 respondents . The data of this study were obtained through 162 questionnaires, which returned and deserved to be analyzed as many as 143 questionnaires which included the Functional Position of Auditor (JFA) or the Functional Position of Supervision of the Implementation of Government Affairs in the Region (JFPPUPD) and/or other examiners and the State Civil Apparatus (ASN) in the Organization Regional Apparatus (OPD) related to the Audit Result Report. The data of this study were analyzed using a computer-assisted program Statistical Product and Service Solutions. (SPSS) IBM 26. While testing the independent and dependent variables together, it is known that the value of the coefficient of determination or adjusted R Square is 0.833 and is stated . 83.3% ie 83.3% is in the strong category and the remaining 16.7% is influenced by other factors not examined at the Regency Inspectorate in West Sulawesi Province.
Keywords: leadership, competence, independence, organizational commitment, audit quality.
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Universitas Negeri Makassar
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