Effects of Professional Skills and Auditor Competence on Audit Quality in Inspectorate Southeast Sulawesi Province

Abstract

Purpose: This study aimed to determine the Effect of Professional Skills and Auditor Competence on Audit Quality in the Provincial Inspectorate of Southeast Sulawesi. Design/Methodology/Approach: The sample was 31 auditors of the Southeast Sulawesi Provincial Inspectorate attained using the saturation sampling method. The data collected using a questionnaire. Finding: Initially, the questionnaire was tested for validity and reliability, and the test results showed that all instruments were valid and reliable. The test assumptions included autocorrelation test, heteroscedasticity test, normality test, and multicollinearity test. Data analysis employed multiple linear analysis methods. Practical Implication: This implies that to carry out a good audit, the auditor at the Southeast Sulawesi Provincial Inspectorate requires knowledge obtained from education and courses and training to produce high-quality audit results. Original/Value: The results of this study indicated that Professional Capability partially has a positive and significant effect on Audit Quality, Auditor Competency has a positive and significant effect on Audit Quality, and Professional Capability and Auditor Competency simultaneously has a significant effect on Quality Audit.