Enhancing Audit Report Quality through Auditor Professionalism: Regional Inspectorate Office of Central Sulawesi Province Evidence

Abstract

This study aims to determine the effect of independence, competence, and accountability on audit quality among auditors at the Regional Inspectorate Office of Central Sulawesi Province. The research method used is quantitative with a survey approach. Data were collected through questionnaires distributed to 40 active auditors. Data analysis techniques employed multiple linear regression with the assistance of SPSS version 25. The results of the study indicate that, simultaneously, independence, competence, and accountability have a significant influence on audit quality. Partially, each independent variable also has a positive and significant influence. These findings emphasize the importance of improving the professional integrity of auditors to produce high-quality audits.