PENGARUH INDEPENDENSI DAN KOMPETENSI TERHADAP KUALITAS AUDIT

Abstract

Audit quality is a crucial instrument for maintaining regional financial accountability and transparency. This study aims to analyze the effect of auditor independence and competence on audit quality at the Regional Inspectorate of Indragiri Hilir Regency, Riau. The study is motivated by a paradox between the regency's nine consecutive unqualified audit opinions (WTP) and the rising cases of alleged budget irregularities, suggesting a gap between formal audit quality and actual oversight effectiveness. An explanatory quantitative method with multiple linear regression analysis was employed. The population and sample consisted of all 54 auditors at the Regional Inspectorate, selected using a saturated sampling technique. Data were collected through structured questionnaires adapted from validated instruments and analyzed using SPSS version 25. Partial test results indicate that auditor independence has a significant positive effect on audit quality (β=0.765; t=6.746; p<0.001), as does auditor competence (β=0.320; t=2.690; p=0.010). Simultaneously, both variables significantly affect audit quality, with an Adjusted R² of 0.754, meaning 75.4% of the variation in audit quality is explained by independence and competence. Independence proves to be the dominant predictor. This study concludes that strengthening auditor independence through regular rotation and reduction of political intervention, alongside enhancing competence through continuous training and professional certification, are the primary strategies for improving audit quality and regional financial governance in Indragiri Hilir Regency.