@article{MAKHILLIBM2019131227484,
    title = {Analysis the Role of Spirituality in Mediating the Relationship of Competence and Auditor
Independence to Audit Quality in Inspectorate of Southeast Sulawesi Province},
    journal = {International Business Management},
    volume = {13},
    number = {12},
    pages = {587-594},
    year = {2019},
    issn = {1993-5250},
    doi = {ibm.2019.587.594},
    url = {https://makhillpublications.co/view-article.php?issn=1993-5250&doi=ibm.2019.587.594},
    author = {Arifuddin and},
    keywords = {Competence,independence,spirituality and
audit quality,competence,indirect testing,mediator},
    abstract = {This study aims to determine the influence of
competence and independence on audit quality as well
as the role of spirituality that mediating the
relationship of competence and independence to audit
quality in the inspectorate of Southeast Sulawesi region.
The study populations contain all internal auditors at
the inspectorate of Southeast Sulawesi region. All
populations were used in sampling, so that, this study
used the census method. Data collection method that used
was the survey method by giving questionnaire to
respondent and measured it by Likert scale then tested
based on validity and reliability. Technical analysis used
to describe is the description analysis that using SPSS
program. The study result of this showing that the
competence and independence directly positive and
significantly influence on audit quality. While with the
indirect testing, the role of spirituality cannot be a
mediator in the relation of competence and independence
to audit quality.}
    }