The Effect of Integrity, Professionalism, and Independence on the Work Environment and Audit Quality at the Inspectorate Office in Southeast Sulawesi Province

Abstract

This study aims to determine and analyze the effect of integrity, professionalism, and independence on the work environment. Then to find out, to investigate the impact of the work environment on audit quality, the effect of integrity, professionalism, independence on audit quality, to know and to analyze the impact of integrity, professionalism, and freedom on audit quality mediated by the work environment in the work environment (Inspectorate office in Southeast Sulawesi Province, Indonesia). This study took a sample of 168 auditors at the inspectorate officethroughout Southeast Sulawesi Province. The data collection technique was distributing questionnaires, followed by conducting in-depth interviews. This study uses a descriptive analysis to determine respondents' characteristics and descriptions ofeach research variable's indicators. Meanwhile, to test the relationship between the research variables used inferential analysis tools, namely Structural Equation Modeling with the Smart PLS approach.This study's results are that integrity, professionalism, and independence have a positive and significant effect on the work environment. The work environment has a positive and significant impact on audit quality.Integrity has a positive but not significant effect on audit quality, while professionalism and independence positively and significantly affect audit quality. The work environment is then proven to mediate the relationship between integrity, professionalism, and freedom on audit quality at the inspectorate office in Southeast Sulawesi Province, Indonesia.