Jurnal Valid

This study aims to determine auditors dilemma to the government sector in realizing the quality of internal auditors who audit particularly in Central Lombok District Inspectorate and North Lombok . The data used in this study were qualitative data and quantitative data .

Qualitative data obtained from the information that in the audit , the dilemma faced by auditors in dealing with auditee are caused by the the sense of family , togetherness and the high humane considerations. In addition , the auditor did not dare to refuse the assignment given to them due to the fear of sanctions even the assignment is not in accordance with their competence , can not apply independently to the auditee to be audited so that will have an impact on ethical dilemmas .

Quantitative data were obtained from the auditor ‘s perception to see the effect of independent variables on the dependent variable . The independent variable in this study is the competence , independence and ethics of auditors , while the dependent variable is the quality of the audit . The study population was all Civil Servants ( PNS ) which is classified as an auditor . Sampling was done by using a method in which all members of a population census was used as the sample . The data used in this study is primary data obtained from questionnaires . The number of questionnaires distributed 60 copies , of this amount back 47 copies . Data analysis techniques used are Regression Analysis ( Multiple Regression Analysis ) . The test results showed that simultaneous competence , independence and ethics affect auditors on audit quality . Partially competence and independence does not affect the auditor’s audit quality while ethical affects audit quality

 Keywords : dilemma auditors , audit quality

BAGIKAN