ROLE OF INDIVIDUAL CHARACTERISTICS AS A MODERATING EFFECTS OF AUDITOR PROFESSIONALISM ATTITUDE ON AUDIT QUALITY OF INSPECTORATE APPARATUS IN SOUTHEAST SULAWESI

This study aims to determine and analyze Professional Attitude effects on audit quality and role of individual characteristic as a moderating variable of Professional Attitude on audit quality on Regional Inspectorate in Southeast Sulawesi. The research samples are all inspectorate employees in Southeast Sulawesi meeting the following criteria. Based on the collected data and criteria, the number of respondents meeting the criteria is 167 auditors. Results of research are found out that Professional Attitude has significant effects on audit quality. Individual characteristics do not moderate significantly the effects of auditor Professional Attitude on audit quality at Regional Inspectorate in Southeast Sulawesi.