The Influence of Profesionalism, Independence, and Work Motivation on the Audit Quality of the South Sulawesi Provincial Inspectorate
DOI:
10.47353/ecbis.v4i6.539Published:
2026-08-30Downloads
Abstract
This study aims to analyze the effects of professionalism, independence, and work motivation on audit quality at the South Sulawesi Provincial Inspectorate, both simultaneously and partially, and to identify the most dominant factor influencing audit quality. The study employed a quantitative approach using a survey method. The research population consisted of all auditors at the South Sulawesi Provincial Inspectorate. A saturated sampling technique was applied, resulting in 53 respondents whose questionnaires were successfully collected and met the research criteria. Data were collected through questionnaires using a Likert scale and analyzed using multiple linear regression. The results indicate that professionalism, independence, and work motivation simultaneously have a positive and significant effect on audit quality. This finding is supported by an F-value of 25.053 with a significance level of 0.001 and an adjusted R-squared value of 0.581, indicating that the three variables explain 58.1% of the variation in audit quality. Partially, professionalism has a positive and significant effect on audit quality, as indicated by a t-value of 2.983 and a significance level of 0.004. Work motivation also has a positive and significant effect on audit quality, with a t-value of 2.910 and a significance level of 0.005. In contrast, independence does not have a significant effect on audit quality, as reflected by a t-value of 1.184 and a significance level of 0.242. Among the examined variables, professionalism has the strongest influence on audit quality, followed by work motivation and independence. These findings suggest that strengthening auditors’ professionalism and work motivation is essential for improving audit quality within the South Sulawesi Provincial Inspectorate.
Keywords:
Professionalism Independence Work Motivation Audit QualityReferences
Adinda, T. N., Firdaus, M. A., & Agung, S. (2023). Pengaruh Motivasi Kerja dan Disiplin Kerja terhadap Kinerja Karyawan. Indonesian Journal of Innovation Multidisipliner Research, 1(3), 134–143.
Andayani, I., & Tirtayasa, S. (2019). Pengaruh Kepemimpinan, Budaya Organisasi, dan Motivasi terhadap Kinerja Pegawai. Maneggio: Jurnal Ilmiah Magister Manajemen, 2(1), 45–54.
Azhari, A., Rahman, A., & Rauf, D. I. (2026). Optimizing Digital Marketing Strategy through Influencer Credibility, Content Quality, and Electronic Word of Mouth (E-WOM) in Building Customer Trust and Increasing Purchasing Decisions (Study on Erigo Fashion Brand in Makassar City). Jurnal Mebis (Manajemen Dan Bisnis), 11(1), 1–24. https://doi.org/10.33005/mebis.v11i1.750
Daslim, C., Syawaluddin, S., Okta, M. A., & Goh, T. S. (2023). Pengaruh Budaya Organisasi dan Lingkungan Kerja terhadap Komitmen Organisasi pada PT Tahta Sukses Abadi Medan. Jesya: Jurnal Ekonomi dan Ekonomi Syariah, 6(1), 136–146.
Dr. Soedarso Regional General Hospital. (2026). Employee, attendance, and performance data of the Finance Department. Unpublished internal document.
Edwar, E. Pengaruh Motivasi Kerja, Kepuasan Kerja dan Keadilan Organisasi terhadap Komitmen Kerja Pegawai Pada Dinas Pendidikan Kabupaten Kerinci. Jurnal Administrasi Nusantara (JAN), 4(2).
Erdi, H., Bambang, & Kulsum, U. (2022). Pengaruh Budaya Organisasi terhadap Komitmen Organisasi dan Kinerja Karyawan Dinas Kesehatan Kabupaten Lampung Selatan. Jurnal Aplikasi Bisnis dan Manajemen, 8(2), 565–574.
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Universitas Diponegoro.
Gunawan, C. (2020). Mahir Menguasai SPSS: Mudah Mengolah Data dengan IBM SPSS Statistics 25. Deepublish.
Hasibuan, M. S. P. (2007). Manajemen Sumber Daya Manusia. PT Bumi Aksara.
Herminingsih, A., & Magfuroh, K. (2024). Pengaruh Komitmen dan Keadilan Organisasi terhadap Turnover Intention. CV Green Publisher Indonesia.
Irefin, P., & Mechanic, M. A. (2014). Effect of Employee Commitment on Organizational Performance in Coca Cola Nigeria Limited Maiduguri, Borno State. IOSR Journal of Humanities and Social Science, 19(3), 33–41.
Istiqomah, I., & Mahdi, I. (2025). The Influence of Work Ethic and Organizational Culture on Organizational Commitment of Civil Servants in Pemangkat Community Health Center Sambas Regency. EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi Dan Bisnis, 13(2), 1551-1562.
Kangas, M., Muotka, J., Huhtala, M., Mäkikangas, A., & Feldt, T. (2015). Is the Ethical Culture of the Organization Associated with Sickness Absence? A Multilevel Analysis in a Public Sector Organization. Journal of Business Ethics, 140, 131–145.
Lestari, R. R., & Mahdi, I. (2023). The Influence of Work Morale and Motivation on the Organizational Citizenship Behavior of Civil Servants UPT Puskesmas Gang Sehat in Pontianak City. Proceedings Series on Social Sciences & Humanities, 15, 1–8.
Liany, H. (2021). Pengaruh Budaya Organisasi, Gaya Kepemimpinan, dan Kecerdasan Emosional terhadap Komitmen Organisasi. Jurnal Manajemen Bisnis dan Kewirausahaan, 5(3), 261–266.
Makki, A., & Abid, M. (2017). Influence of Intrinsic and Extrinsic Motivation on Employee’s Task Performance. Studies in Asian Social Science, 4(1), 38–43.
Norfatimah, S., & Yudianto, A. (2025). Optimalisasi Pengelolaan Sumber Daya Manusia di RSUD H. Damanhuri Barabai dalam Meningkatkan Kualitas Pelayanan melalui Pengembangan Kompetensi dan Motivasi Karyawan. Jurnal Administrasi Bisnis, 2(1), 119–129.
Peraturan Gubernur Kalimantan Barat Nomor 85 Tahun 2022 tentang Pembentukan, Susunan Organisasi, Tugas dan Fungsi, serta Tata Kerja Rumah Sakit Umum Daerah Dokter Soedarso Provinsi Kalimantan Barat. (2022).
Peraturan Menteri Kesehatan Republik Indonesia Nomor 129/Menkes/SK/II/2008 tentang Standar Pelayanan Minimal Rumah Sakit. (2008).
Peraturan Menteri Pendayagunaan Aparatur Negara dan Reformasi Birokrasi Republik Indonesia Nomor 6 Tahun 2022 tentang Pengelolaan Kinerja Pegawai Aparatur Sipil Negara. (2022).
Putro, S. E., & Agape, R. D. (2023). Pengaruh Gaya Kepemimpinan, Motivasi Dan Budaya Organisasi Terhadap Komitmen Organisasi Badan Eksekutif Mahasiswa Universitas Teknologi Surabaya. EKONOMIKA45: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan, 10(2), 94-104.
Raharjo, S. B., Masahere, U., & Widodo, W. (2023). Komitmen Organisasi sebagai Strategi Peningkatan Kinerja dan Loyalitas Karyawan: Studi Tinjauan Literatur. Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA), 4(1) 143–156.
Robbins, S. P., & Judge, T. A. (2019). Organizational Behavior (18th ed.). Pearson Education.
Rulianti, E., & Nurpribadi, G. (2023). Pengaruh Motivasi Kerja, Lingkungan Kerja, dan Pengembangan Karir terhadap Kepuasan Kerja Karyawan. Jesya: Jurnal Ekonomi dan Ekonomi Syariah, 6(1), 849–858.
Siregar, S. (2017). Statistik Parametrik untuk Penelitian Kuantitatif: Dilengkapi dengan Perhitungan Manual dan Aplikasi SPSS Versi 17. Bumi Aksara.
Somers, M. J. (1995). Organizational Commitment, Turnover and Absenteeism: An Examination of Direct and Interaction Effects. Journal of Organizational Behavior, 16, 49–58.
Soyer, C. R., St-Onge, S., Igalens, J., & Balkin, D. B. (2021). The Demotivating Impact of Absenteeism in Nursing Homes. Journal of Nursing Management, 29(6), 1679–1690.
Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D (Edisi Kedua). Alfabeta.
Sujarweni, V. W. (2019). SPSS untuk Penelitian. Pustaka Baru Press.
Undang-Undang Republik Indonesia Nomor 44 Tahun 2009 tentang Rumah Sakit. (2009).
Utami, S., Harlie, M., & Zainul, M. (2024). Pengaruh Kepemimpinan dan Budaya Organisasi terhadap Kinerja Pegawai. AL-ULUM: Jurnal Ilmu Sosial dan Humaniora, 10(1), 25-42.
Wahjono, S. I. (2022). Budaya Organisasi. Universitas Muhammadiyah Surabaya
License
Copyright (c) 2026 Yulista, M. Ridwan Tikollah, Nur Afiah
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Downloads
How to Cite
