PENGARUH INDEPENDENSI, KOMPETENSI DAN ETIKA TERHADAP KUALITAS AUDIT APARAT INSPEKTORAT DALAM PENGAWASAN KEUANGAN DAERAH (STUDI EMPIRIS PADA PEMERINTAH KOTA PALEMBANG)

This study aims to measure and provide empirical evidence regarding the influence of independence, competence and ethics on the audit quality of the inspectorate ap-paratus in regional financial oversight. Respondents in this study were auditors working at the Inspectorate of Palembang. Data collection method used is ques-tionnaire. The data analysis technique used to test the hypothesis is multiple linear regression analysis. Based on the results of this study, the independence and ethics do not affect the audit quality but the competence of audit quality does. Keywords: Independence, Competence and ethics