Pengaruh Disfungsional Auditor, Moral Reasoning, Kompetensi Auditor, dan Independensi Auditor Terhadap Kualitas Pemeriksaan Laporan Keuangan Pemerintah di Kantor Inspektorat Kota Gunungsitoli

Abstract

This study aims to determine the influence of Auditor Dysfunction, Moral Reasoning, Auditor Competence, and Auditor Independence on the Quality of Government Financial Statement Audits at the Inspectorate Office of Gunungsitoli City. The population in this study consists of all employees at the Inspectorate Office of Gunungsitoli City. The sampling technique used in this study is Non Probability Sampling (Saturated Sample), resulting in a sample of 37 respondents. Data collection was carried out through questionnaires distributed to respondents and processed using SPSS V.25. The results indicate that auditor dysfunction has a negative and significant effect on the quality of government financial statement audits at the Inspectorate Office of Gunungsitoli City, while moral reasoning, auditor competence, and auditor independence have a positive and significant effect on the quality of government financial statement audits at the Inspectorate Office of Gunungsitoli City.