Effect of Competence and Independence on Quality of Audit Result Moderated by Auditor Ethics at the Regional Inspectorate of Klungkung

The quality of audit result carried out by the auditor wants a government apparatus who is clean, dignified, orderly, organized in carrying out their duties and functions in accordance with the prevailing rules and norms. It is not uncommon for case scandals to occur including several cases in the Klungkung Regency Government which were allegedly caused by the lack of maximum supervision and quality of the results of internal audits carried out by the inspection apparatus of the Klungkung District Inspectorate. To support the success in carrying out its duties and functions properly, it is necessary to have a good and quality performance of auditors. Achieving good performance cannot be separated from the quality of good human resources. Human resources are an important factor for the creation of a quality inspection report. The quality of the auditor’s human resources can be determined from the competence and independence of the auditor. In addition, there are also contingent factors, namely the auditor’s ethics which affect the quality of the audit results which can have an impact on the achievement of the quality level of the results of the audit that has been carried out. This study aims to determine the effect of competence, independence on the quality of the results of the inspection at the Inspectorate of Klungkung Regency which is moderated by the audit ethics variable. The number of samples used was 41 people using the saturated sample method. The data analysis technique used SEM-PLS. The results showed that competence had a significant effect on the quality of the audit results. Independence affects the quality of audit results. Auditor ethics can moderate the influence of competence on the quality of the audit results. Auditor ethics can moderate the influence of independence on the quality of the results of the inspection at the Inspectorate of Klungkung Regency.