Proceedings of the 2nd International Interdisciplinary Conference on Environmental Sciences and Sustainable Developments (IICESSD) 2022 Education and Green Economy (IICESSD EGE 2022)

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The Influence of Accountability And Competence on Audit Quality

(Empirical Study at the Regional Inspectorate of Central Sulawesi and Palu City)

Authors
Abdul Pattawe1, *, Muhamad Natsir1, Fadli Moh. Saleh1, Jamaluddin1
1Dept. Accounting Tadulako, University Faculty of Economics and Business, Palu, Indonesia
*Corresponding author. Email: abdulpattawe@gmail.com
Corresponding Author
Abdul Pattawe
Available Online 31 December 2023.
DOI
10.2991/978-2-38476-172-2_38How to use a DOI?
Keywords
Accountability; Competence; Audit Quality
Abstract

This study aims to examine and analyze the effect of accountability and competence on audit quality at the Regional Inspectorate of Central Sulawesi Province and Inspectorate of Palu City. This research is quantitative research type using a census sampling technique. The data analysis is performed based on the multiple linear regression method. The results of the study prove that simultaneously, both accountability and competence have a positive and significant effect on audit quality, accountability partially has a positive and significant effect on audit quality, and competence also partially has a positive and significant effect on audit quality.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2nd International Interdisciplinary Conference on Environmental Sciences and Sustainable Developments (IICESSD) 2022 Education and Green Economy (IICESSD EGE 2022)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
31 December 2023
ISBN
978-2-38476-172-2
ISSN
2352-5398
DOI
10.2991/978-2-38476-172-2_38How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Abdul Pattawe
AU  - Muhamad Natsir
AU  - Fadli Moh. Saleh
AU  - Jamaluddin
PY  - 2023
DA  - 2023/12/31
TI  - The Influence of Accountability And Competence on Audit Quality
BT  - Proceedings of the 2nd International Interdisciplinary Conference on Environmental Sciences and Sustainable Developments (IICESSD)  2022 Education and Green Economy (IICESSD EGE 2022)
PB  - Atlantis Press
SP  - 234
EP  - 239
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-172-2_38
DO  - 10.2991/978-2-38476-172-2_38
ID  - Pattawe2023
ER  -