Pengaruh Self Efficacy, Integritas, Tingkat Pendidikan, Motivasi Kerja, Kompetensi Auditor dan Profesionalisme terhadap Kualitas Audit (Studi Pada Inspektorat Provinsi Sumatera Utara)

Abstract

This research aims to find out whether there are significant areas of self efficacy, integrity, education level, work motivator, auditor competence, and professionalism on audit quality as well as to find out how big the relationship either partially or simultaneous. This research was conducted at The Inspectorate of North Sumatera Province. The reaserch methods in this thesis are data quality test, descriptive statistical analysis, classic assumption test and hypothesis test. The data taken from questionnaires distributed to respondents. Variables in this research is the independent variable self efficacy (X1), integrity (X2), education level (X3), work motivator (X4), auditor competence (X3), and professionalism (Xe) while the bound variable dependent is the audit quality (Y). Data were analyzed uzing multiple linear regression analysis (multiple regretion). The results showed that the organizational self efficacy, integrity, education level, and work motivator have a positive and significant impact on audit quality while the auditor competence, and professionalism do not have a significant impact on audit quality. Value of the coefficient of determination indicates that together the self efficacy, integrity, education level, work motivator, auditor competence, and professionalism contribute to audit quality.