Abstract

 
 
 The purpose of this study is to examine the influence of competence, Independence and Pressure of Obedience to Audit Quality based on Internal Audit Capability Model (IACM). This research contributes the theoretical and practical benefits as the form of adoption of agency theory and attribution theory and suggestions to improve the expertise of female auditors by taking into account the competence, independence, and pressure of obedience to produce quality inspection in the field of supervision.
 This study uses a quantitative approach. The analysis technique used in this research is Partial Least Square (PLS) with the help of warpPLS software. The subject of this study is the Inspectorate of East Java Province with a sample of female auditors in the Inspectorate of East Java Province which amounted to 30 female auditors. The results of this study indicate that competence affects the Audit Quality based on Internal Audit Capability Model (IACM), while the independence and pressure of obedience do not effect the Audit Quality based on Internal Audit Capability Model (IACM).
 
 
Highlights
Public sector audit is very important to be done in the form of public sector responsibility so that people can perform transparently in the midst of various criticisms that the existence of the public sector is not escaped from allegations as a den of corruption, collusion, nepotism, inefficiency and the source of the waste of the country
The purpose of this study is to examine the influence of competence, Independence and Pressure of Obedience to Audit Quality based on Internal Audit Capability Model (IACM)
The results of this study indicate that competence affects the Audit Quality based on Internal Audit Capability Model (IACM), while the independence and pressure of obedience do not effect the Audit Quality based on Internal Audit Capability Model (IACM)
Summary
Public sector audit is very important to be done in the form of public sector responsibility (central and local government) so that people can perform transparently in the midst of various criticisms that the existence of the public sector is not escaped from allegations as a den of corruption, collusion, nepotism, inefficiency and the source of the waste of the country. The complaint "bureaucrats cannot afford to do business" is intended to criticize the poor performance of public sector companies. The government as one of the public sector organizations did not escape from this accusation. Government public sector organizations are institutions that run the wheels of government whose source of legitim origin comes from the community. The trust given by the community to the government organizers must be balanced by a clean government.
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