Authors : Arifuddin Mas`ud and Nasrullah Dali
Abstract: This study aims to determine the influence of competence and independence on audit quality as well as the role of spirituality that mediating the relationship of competence and independence to audit quality in the inspectorate of Southeast Sulawesi region. The study populations contain all internal auditors at the inspectorate of Southeast Sulawesi region. All populations were used in sampling, so that, this study used the census method. Data collection method that used was the survey method by giving questionnaire to respondent and measured it by Likert scale then tested based on validity and reliability. Technical analysis used to describe is the description analysis that using SPSS program. The study result of this showing that the competence and independence directly positive and significantly influence on audit quality. While with the indirect testing, the role of spirituality cannot be a mediator in the relation of competence and independence to audit quality.
Arifuddin Mas`ud and Nasrullah Dali, 2019. Analysis the Role of Spirituality in Mediating the Relationship of Competence and Auditor Independence to Audit Quality in Inspectorate of Southeast Sulawesi Province. International Business Management, 13: 587-594.