PENGARUH PROFESIONALISME, ETIKA PROFESI, DAN TIME PRESSURE TERHADAP KUALITAS HASIL AUDIT APARAT PENGAWAS INTERNAL PEMERITAH PADA INSPEKTORAT DAERAH KABUPATEN OGAN KOMERING ULU

Abstract

The Influence of Professionalism, Professional Ethics, and Time Pressure on the Quality of Audit Results of Government Internal Supervisory Officials in the District Inspectorate of Ogan Komering Ulu. The research aimed to examine the influence of professionalism, professional ethics, and time pressure on the quality of audit results of government internal supervisory Officials in the District Inspectorate of Ogan Komering Ulu. The data used was primary data in the form of questionnaires given to government internal supervisory Officials in the Ogan Komering Ulu District Inspectorate office, which were 29 respondents. The analysis tool in this research was multiple linear regression analysis. And the results obtained showed that Professionalism had an influence on the quality of audit results, Professional Ethics had an influence on the quality of audit results and Time Pressure did not have an influence on the quality of audit results. Simultaneously, Professionalism, Professional Ethics, and Time Pressure had an influence on audit quality. The contribution of this research was to develop economics, especially in the field of public sector accounting and also provided contributions to the district inspectorate office of Ogan Komering Ulu district, especially in the field of audit of government internal supervisory Officials where professionalism, professional ethics, and time pressure were factors that had an influence on the quality of audit results. The suggestion for future research was to examine other variables that had an influence on the quality of audit results and for the District Inspectorate of OKU, they should have paid attention to the factors of professionalism, professional ethics and time pressure because these factors in this research had been proven to have an influence on the quality of audit results.