The The Influence of Professionalism, Competence and Independence to the Audit Quality and Its Impact to the Performance of Government Internal Supervisory Apparatus West Aceh District Inspectorate
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Abstract : This study aims to examine and analyze the influence of professionalism, competence and independence to the audit quality and its impact to the performance of Government Internal Supervisory Apparatus in West Aceh District Inspectorate. This study was carried out at the Office of West Aceh District Inspectorate with a sample population of 47 employees. The sampling technique was done through census techniques with the use of statistical equipment in the form of path analysis. The results of the study show that: (1) Professionalism, competence and independence at West Aceh District Inspectorate have been running well; (2) Professionalism, competence and independence both partially and simultaneously have significant influence on audit quality; (3) Professionalism, competence, independence and audit quality both partially and simultaneously have significant influence on the performance of Government Internal Supervisory Apparatus; and (4). Each of professionalism, competence and independence, indirectly has significant influence on the performance of Government Internal Supervision Apparatus through audit quality.
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