THE EFFECT OF AUDITOR COMPETENCE, INDEPENDENCE, AUDIT EXPERIENCE, ORGANIZATIONAL CULTURE AND LEADERSHIP AGAINST AUDITOR PROFESSIONALISM AND ITS IMPLICATION ON AUDIT QUALITY. -

. This study aims to analyze and explain 1) Relationship of auditors competences, auditor independence, audit experience, organizational culture, and leadership. 2) the auditors competences, auditor independence, audit experiences, organizational culture, and leadership directly in the professionalism of auditors. 3) the effect of auditors competences, auditor independence, audit experience, organizational culture, and leadership are directly or indirectly on audit quality. 4) Direct effect of professionalism auditor to audit quality. The research method using exploratory method by conducting a survey on General Inspectorate State Ministries and Non-Ministerial Agencies as the Situs. The analysis tool used is Structural Equation Modelling (SEM) with sample used in this research were 250 respondents from those in Central Government. Hypothesis testing results show that the variable competence of auditors, auditor independence, audit experience, organizational culture, and leadership, on average, have a strong relationship. The results showed the professionalism of auditors directly and significantly affected by the variable competence of auditors amounted to 23.8%, 13.3% auditor independence, audit experience 25.7%, 17.7% organizational culture, and leadership at 27.4%. Medium quality audit directly and significantly affected by the variable competence of auditors amounted to 25.1%, the independence of auditors of 12%, 20.9% of audit experience, and organizational culture of 14.7%, and the leadership has no direct influence on the quality of the audit, and direct leadership does not have a significant effect on audit quality. The theoretical implications of leadership should be able to affect audits quality indirectly, by first influencing professionalism on will have an impact on audit quality. - See more at: .