Track: Case Studies
Abstract
This analysis aims to assess and evaluate the standard of the audit that is affected by HR competence and skepticism and how it affects the regional financial performance of the Mamuju district. This study utilizes a longitudinal design with a duration of 2 months. The sample size is 100. Data processing methods to test theories are used with the aid of JMP computer software version 15. However, this analysis has suggested that in Mamuju Regency, HR competency has a positive and significant effect on audit quality. In contrast, cynicism has a positive and significant impact on audit quality in the field.