Virda Darlin Yulius Pulung. The Influence of Independence, Competence, Ethics, and Motivation on the Quality of Internal Auditors at bpkp office of Kaltim Province in Samarinda City. Surpervised by Mr. Iskandar
This study aims to find out the influence of independence, competence, ethics, and motivation on the quality of internal auditors at bpkp office of Kaltim Province in Samarinda City. The research data was obtained through questionnaires and respondents in this study were employees of the Supervisory and Development Agency (BPKP) of east Kalimantan Province who had a position as Auditors. The regression model used in this study was a multiple linear regression model using SPSS. The results of this study showed that independence and motivation have a positive and significant influence on the quality of auditors in part. While competence and ethics have a negative and insignificant influence on the quality of auditors in part, thus, it can be concluded that independence is a variable that greatly affects the quality of external auditors.

Keywords: auditor quality, independence, competence, ethics, motivation.