Research Article
Factors Influencing Audit Quality Among Auditors of BPKP South Kalimantan Province
@INPROCEEDINGS{10.4108/eai.9-9-2024.2359030, author={Enny Hardi and Dimas Tegar Wibisana and Lili Safrida and Rasidah Rasidah}, title={Factors Influencing Audit Quality Among Auditors of BPKP South Kalimantan Province }, proceedings={Proceedings of the 1st International Conference on Wetland for Sustainable Development Goals, ICWSDGs 2024, September 9th -- 10th, 2024, Banjarmasin, Indonesia}, publisher={EAI}, proceedings_a={ICWSDGS}, year={2026}, month={7}, keywords={audit quality competency independence professionalism integrity}, doi={10.4108/eai.9-9-2024.2359030} }- Enny Hardi
Dimas Tegar Wibisana
Lili Safrida
Rasidah Rasidah
Year: 2026
Factors Influencing Audit Quality Among Auditors of BPKP South Kalimantan Province
ICWSDGS
EAI
DOI: 10.4108/eai.9-9-2024.2359030
Abstract
This research attempts to investigate and evaluate the impact of independent variables—Competency, Independence, Professionalism, and Integrity—on the dependent variable, Audit Quality, as applied to the Representative Auditors of the Financial and Development Supervisory Agency (BPKP) in South Kalimantan Province. This research adopts a quantitative approach and utilizes causal (associative) analysis. The analytical technique employed is multiple linear regression analysis, conducted using IBM SPSS Statistics. The sample consists of 35 responses from the Representative Auditors of BPKP South Kalimantan Province. The results indicate that the variables of competency and professionalism significantly influence audit quality, while the variables of independence and integrity do not. This study aims to test and analyze the influence of independent variables, namely Competency, Independence, Professionalism, and Integrity on the dependent variable, Audit Quality, tested on the Representative Auditors of the Financial and Development Supervisory Agency of South Kalimantan Province. This research is included in quantitative research and uses causal (associative). Using the IBM SPSS Statistics program, multiple linear regression analysis was the analysis method employed in this study. The number of samples used is 35 answers from the Representative Auditors of the Financial and Development Supervisory Agency of South Kalimantan Province.
