Proceedings of the 8th International Conference on Accounting, Management, and Economics (ICAME 2023)

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The Influence of Independence, Integrity, and Audit Tenure on The Audit Quality of The Makassar City Regional Inspectorate

Authors
A. Asma Zulistia Ekayanti1, *
1Universitas Hasanuddin, Makassar, Indonesia
*Corresponding author. Email: asma.itko@gmail.com
Corresponding Author
A. Asma Zulistia Ekayanti
Available Online 22 May 2024.
DOI
10.2991/978-94-6463-400-6_5How to use a DOI?
Keywords
Independence; Integrity; Audit Tenure; Audit Quality
Abstract

This study aims to examine the effect of independence, integrity, and audit tenure on regional inspectorate audits in Makassar City. This study uses a descriptive quantitative approach. The population in this study were Government Internal Supervisory Apparatus or referred to as (APIP). The sample used was 35 people. The sample used is adjusted to a relatively small population, so that in sampling the researcher uses nonprobability sampling or saturated sampling. This study uses a survey as a data collection method in obtaining primary data for data processing. Multiple linear analysis tests were carried out with the help of the SPSS program to test and analyze whether there was a relationship between variables. The results of this study indicate that the processed data have met the classical assumption standards. The variable test results show that the variables of independence, integrity, and audit tenure partially show a positive and significant influence on the audit quality of the Makassar City regional inspectorate and simultaneously also have an influence on audit quality with a significant level of 5%.

Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 8th International Conference on Accounting, Management, and Economics (ICAME 2023)
Series
Advances in Economics, Business and Management Research
Publication Date
22 May 2024
ISBN
10.2991/978-94-6463-400-6_5
ISSN
2352-5428
DOI
10.2991/978-94-6463-400-6_5How to use a DOI?
Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - A. Asma Zulistia Ekayanti
PY  - 2024
DA  - 2024/05/22
TI  - The Influence of Independence, Integrity, and Audit Tenure on The Audit Quality of The Makassar City Regional Inspectorate
BT  - Proceedings of the 8th International Conference on Accounting, Management, and Economics (ICAME 2023)
PB  - Atlantis Press
SP  - 69
EP  - 74
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-400-6_5
DO  - 10.2991/978-94-6463-400-6_5
ID  - Ekayanti2024
ER  -