Published: 2025-08-01
Pengaruh Independensi, Kompetensi, dan Profesionalisme Auditor Inspektorat Terhadap Efektivitas Pengawasan Pembangunan Ekonomi Daerah di Luwu Utara
DOI: 10.35870/jemsi.v11i4.4269
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Abstract
This study aims to analyze the influence of auditor independence, competence, and professionalism within the Inspectorate on the effectiveness of regional economic development oversight in North Luwu Regency. The research employs a quantitative method using multiple linear regression analysis. Data were collected through questionnaires distributed to all employees of the North Luwu Inspectorate, with a total sample of 64 respondents. The results of the study indicate that independence, competence, and professionalism have a positive and significant influence on the effectiveness of regional economic development oversight. These findings underscore the importance of enhancing auditors' competence and professionalism, as well as maintaining their independence to ensure effective oversight. This study provides academic contributions in understanding the influence of these aspects on oversight effectiveness and offers practical benefits for relevant institutions in improving oversight performance.
Keywords
Auditor Independence ; Auditor Competence ; Auditor Professionalism ; and Effectiveness of Regional Economic Development Oversight
Article Information
This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 11 No. 4 (2025)
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Section: Articles
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Published: %750 %e, %2025
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License: CC BY 4.0
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Copyright: © 2025 Authors
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DOI: 10.35870/jemsi.v11i4.4269
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Muh. Liras
Fakultas Ekonomi & Bisinis, Universitas Muhammadiyah Palopo, Jl. Sudirman No.Km. 03, Binturu, Kec. Wara Selatan, Kota Palopo, Sulawesi Selatan, Indonesia.
Muh. Yusuf Qamaruddin
Fakultas Ekonomi & Bisinis, Universitas Muhammadiyah Palopo, Jl. Sudirman No.Km. 03, Binturu, Kec. Wara Selatan, Kota Palopo, Sulawesi Selatan, Indonesia.
Sapar
Fakultas Ekonomi & Bisinis, Universitas Muhammadiyah Palopo, Jl. Sudirman No.Km. 03, Binturu, Kec. Wara Selatan, Kota Palopo, Sulawesi Selatan, Indonesia.
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