The Influence of Workload, Integrity, Competence and Auditor Professionalism on Audit Quality: A Study on BPKP of South Sumatra Province

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The Influence of Workload, Integrity, Competence and Auditor Professionalism on Audit Quality: A Study on BPKP of South Sumatra Province

ABSTRACT: This study aims to test and provide empirical evidence regarding the influence of workload, integrity, competence and professionalism of auditors on the audit quality of BPKP employees in South Sumatra Province. The population in this study were all auditors at BPKP South Sumatra Province totaling 115 people. The sample was taken using saturated sampling where all populations of 115 people were sampled. The analysis technique used multiple regression with hypothesis testing using the t test and F test. The results of the study showed that partially the workload variable did not affect audit quality while the integrity, competence and professionalism variables partially affected audit quality. Then simultaneously the workload, integrity, competence and professionalism variables partially affected audit quality

KEYWORDSWorkload, Integrity, Competence, Professionalism, Audit Quality

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