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PENGARUH KOMPETENSI, INDEPENDENSI, DAN INTEGRITAS TERHADAP KINERJA AUDITOR PADA INSPEKTORAT PROVINSI PAPUA BARAT DAYA DAN KABUPATEN SORONG

JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA) · Vol. 8 No. 2 (2025)

Published
2025-11-30
Publisher
JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)
Language
eng

Abstract

This study aims to find out and analyze the influence of competence, independence, and integrity on auditor performance in the Inspectorate of Southwest Papua Province and Sorong Regency. The data collection technique was through a questionnaire, while the data analysis techniques used were data quality tests (validity and reliability tests), classical assumption tests (normality, multicollinearity, and heteroscedasticity tests), multiple linear regression analysis, hypothesis testing (partial t-test and simultaneous F-test), and determination coefficients using the SPSS 26 test tool. Based on the results of the analysis, the results were obtained that competence and integrity do not have a significant influence on the performance of the auditor, while independence has a positive and significant influence on the performance of the auditor. The results of the simultaneous test show that competence, independence, and integrity have an influence simultaneously or together on the performance of the auditor. From the results of the regression test, it is known that the dominant variable that affects the auditor's performance is Independence. Keywords: Competence, Independence, Integrity, Performance of Auditors.

Collaboration network of the authors

40 authors · 128 co-authorship links · showing the 40 most connected

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Co-authorOrganisationJoint articles
Bill J. C PangayowAffiliation unknown9
Otniel SafkaurAffiliation unknown4
Meinarni AsnawiAffiliation unknown4
Ulfah Rizky MusliminAffiliation unknown4
Mariolin SanggenafaAffiliation unknown3
Kurniawan PatmaAffiliation unknown3
Agustinus SalleAffiliation unknown3
Paulus K. Allo LayukAffiliation unknown3
Siti RofingatunAffiliation unknown3
Arius KambuAffiliation unknown2
Maylend KambuayaAffiliation unknown2
Elia Madatu TandililingAffiliation unknown2
Novalia Herlina BleskaditAffiliation unknown2
Sara Marlyn ParuAffiliation unknown2
Gunung Hasian SiahaanAffiliation unknown1
Rodika WakerkwaAffiliation unknown1
Klara WonarAffiliation unknown1
Edwin UmboraAffiliation unknown1
Sylvia C DaatAffiliation unknown1
Yulens Frits BonaiAffiliation unknown1
Irmawati TangkoAffiliation unknown1
Melyanus BonsapiaAffiliation unknown1
B. Elitha BharantiAffiliation unknown1
Nuh Saneraro FakdawerAffiliation unknown1
Balthazar KambuayaAffiliation unknown1
Anggi Anggara AkbarAffiliation unknown1
Deson WanimboAffiliation unknown1
Jhon BlesiaAffiliation unknown1
Aaron SimanjuntakAffiliation unknown1
Bill PangayowAffiliation unknown1
Allan MuraramAffiliation unknown1
Sylvia DaatAffiliation unknown1
Matias BoyarAffiliation unknown1
Adolf SiahayAffiliation unknown1
Sunarto SimaremareAffiliation unknown1
Kristian RadjibuAffiliation unknown1
Theo AllolayukAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/AAA/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PENGARUH KOMPETENSI, INDEPENDENSI, DAN INTEGRITAS TERHADAP KINERJA AUDITOR PADA INSPEKTORAT PROVINSI PAPUA BARAT DAYA DAN KABUPATEN SORONG</dc:title>
	<dc:creator>Welerubun, Mateus</dc:creator>
	<dc:creator>Falah, Syaikhul</dc:creator>
	<dc:creator>Waromi, Juliana</dc:creator>
	<dc:description xml:lang="en-US">This study aims to find out and analyze the influence of competence, independence, and integrity on auditor performance in the Inspectorate of Southwest Papua Province and Sorong Regency. The data collection technique was through a questionnaire, while the data analysis techniques used were data quality tests (validity and reliability tests), classical assumption tests (normality, multicollinearity, and heteroscedasticity tests), multiple linear regression analysis, hypothesis testing (partial t-test and simultaneous F-test), and determination coefficients using the SPSS 26 test tool. Based on the results of the analysis, the results were obtained that competence and integrity do not have a significant influence on the performance of the auditor, while independence has a positive and significant influence on the performance of the auditor. The results of the simultaneous test show that competence, independence, and integrity have an influence simultaneously or together on the performance of the auditor. From the results of the regression test, it is known that the dominant variable that affects the auditor's performance is Independence.
Keywords: Competence, Independence, Integrity, Performance of Auditors.</dc:description>
	<dc:publisher xml:lang="en-US">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:publisher>
	<dc:publisher xml:lang="id-ID">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:publisher>
	<dc:date>2025-11-30</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/AAA/article/view/5883</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA); Vol. 8 No. 2 (2025): Volume 8 Nomor 2 November 2025</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA); Vol 8 No 2 (2025): Volume 8 Nomor 2 November 2025</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/AAA/article/view/5883/3794</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2026 JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:rights>
</oai_dc:dc>