THE EFFECT OF AUDITOR COMPETENCE, AUDITOR INDEPENDENCE, AND AUDITOR INTEGRITY ON AUDIT QUALITY AT THE INSPECTORATE OF WEST SUMATRA PROVINCE

Abstract

This study aims to analyze the influence of auditor competence, auditor independence, and auditor integrity on audit quality at the Inspectorate of West Sumatra Province. This study uses a quantitative method by collecting data through questionnaires distributed to 64 respondents using a convenience sampling technique. A Likert scale was used as a measurement tool. The data analysis techniques used include descriptive analysis, instrument testing, classical assumption tests, hypothesis testing, and multiple linear regression analysis. The results of the study show that auditor competence has a positive and significant effect on audit quality. This means that the higher the auditor's competence, the better the audit quality produced. Therefore, continuous training and professional development are very important to maintain and improve the level of auditor competence. On the other hand, auditor independence does not show a significant effect on audit quality. This indicates the need to strengthen organizational culture and policies that truly support independence. In addition, auditor integrity has a negative and significant effect on audit quality. A thorough evaluation is needed to identify the contributing factors and take corrective actions. Organizations need to focus on increasing ethical awareness and strengthening the application of integrity in audit practices. Improving audit quality in the government sector requires integrated efforts that include competence, independence, and integrity in order to achieve more transparent, objective, and accountable public financial management.