The Influence of Independence and Competence of Auditor on the Performance of Inspectorate Auditors District MAROS

Performance of auditor is a part of behavioral model of the auditor in making decision. The purpose of this research is analyze the behavior of the auditor in making decisions. The method used in this research is descriptive. This study examines the effect of the independence and competence of auditors on the performance of auditors. The study population was all auditors in Maros District Inspectorate Office. The sampling method is purposive sampling, so that the overall sample used in this study were 25 auditors. The analytical tool used is regression. The data used is primary data, while data collection technique using interviews and questionnaires. Result of research showed that the independence and competence of auditor affect the performance, the value of independence have significance of 0.001greater than 0.05 and the value of competence have significance 0.005 greater than 0.05. This proves that the auditor's performance depends heavily on the level of independence and competence of the Internal Auditor in the Inspectorate of Maros.