Abstract:
Ary T Suli. 2021. The Effect of Integrity, Independence, and Competence toward the Quality of Audit Results of the Government Internal Supervisory Apparatus (APIP) at the Inspectorate, supervised by Mashur Razak and Abdul Rahman Abdi.
This study aims to determine the effect of integrity, independence, and competence toward the quality of the APIP audit results.
This study was conducted at the Inspectorate of West Sulawesi Province by taking 53 functional staff of APIP auditors as the research sample.
The results of this study prove that it is partially proven if integrity affects the quality of the APIP audit results, while independence and competence are proven to have no effect on the quality of the APIP audit results. This study also proves simultaneously that integrity, independence, and competence affect the quality of the APIP audit results at the Inspectorate of West Sulawesi Province and produce a determination coefficient value of 65.2% which indicates that this research model can explain that the quality of the APIP audit results is influenced by 65, 2% of this research variable and 34.8% is influenced by other variables not examined in this study.
