PENGARUH KOMPETENSI DAN INDEPENDENSI TERHADAP EFEKTIVITAS KINERJA AUDITOR DI KABUPATEN BULUKUMBA

Abstract

Syamsul Bachri. 2020. The Effect of Competence and Independence on the Effectiveness of Auditor Performance in Bulukumba Regency, supervised by Muhammad Idris and Harlindah Harniati. This study aims to analyze (1) find out and analyze the effect of competence and independence partially on the effectiveness of Auditor performance in Bulukumba Regency, (2) find out and analyze the effect of competence and independence simultaneously on the effectiveness of Auditor performance in Bulukumba Regency, (3) find out and analyze the dominant variables that affect the effectiveness of the Auditor's performance in Bulukumba Regency. The population used in this study were 38 SKPDs with a total number of employees of 7.596 people. While the sample was determined as many as 51 people. The results showed that the competence and independence partially had a significant effect on the effectiveness of the performance of the Auditor Inspectorate of Bulukumba Regency. Competence and independence simultaneously have a significant effect on the effectiveness of the performance of the Auditor Inspectorate of Bulukumba Regency, indicated by the calculated F value is greater than the F table value. The independent variable (X) which dominantly affects the effectiveness of the performance of the Auditor Inspectorate of Bulukumba Regency is the independence variable which is indicated by the t value is greater than t table and the significance value is greater than alpha 0.05.