EFFECTS OF COMPETENCE AND INDEPENDENCE AS WELL AS PROFESSIONAL ATTITUDE ON AUDIT QUALITY AND INDIVIDUAL CHARACTERISTICS AS MODERATING A STUDY ON INTERNAL AUDITORS IN SOUTHEAST SULAWESI PROVINCE

The study aims to determine and analyze the effects of competence, independence and professional attitudes on audit quality and individual characteristics as moderating the effects of competency, independence and professional attitude on the audit quality of Internal Apparatus in Southeast Sulawesi. The total number of the study population is 576 respondents, while the number of samples is 167 auditors that are determined through Slovin formulations. The sampling is conducted using purposive sampling method based on certain conditions, namely profession as internal auditors, have conducted audits at least twice and have minimally two years working period as an auditor. Based on results of the analysis, it is found that competence has positive effects on audit quality but is insignificant, independence has significant negative effects on audit quality while professional attitudes have positive and significant effects on audit quality. Furthermore, individual characteristics are found to moderate the independence of audit quality, while in professional competencies and attitudes, both are found that they could not moderate