The Influencee of Competence and Independence on the Audit Quality of the Inspectorate of the National Narcotics Agency of the Republic of Indonesia

Abstract

The purpose of this study is to provide empirical evidence about the
influence of competence and independence on audit quality. The objects of this
research were the auditors who work at the inspectorate of the National Narcotics
Agency of the Republic of Indonesia. The data used in this study were primary
data in form of questionnaires which distributed to auditors at the Inspectorate of
Bengkulu Province. The number of questionnaires which distributed was 48
questionnaires. Some data were analyzed using multiple linear regression analysis
with the SPSS 18 program.
The results of hypothesis test showed that the competence and
independence had a positive and significant influence on the quality of the
inspectorate of the National Narcotics Agency of the Republic of Indonesia. The
results of the study supported the theory of expectations and the previous research
which showed that competence had a positive effect on audit quality because the
higher the increase in competence, the higher the audit quality, and the
independence brought a positive effect on audit quality because the higher the
independence of auditors in BNN inspectorate of the Republic of Indonesia, it
made the auditors had better performance so that it would improve the audit
quality.