Abstract

THIS STUDY AIMED TO EXAMINE THE EFFECT OF CONFLICT OF INTEREST AND INTEGRITY ON THE PERFORMANCE OF AUDITORS IN INSPECTORATE KENDARI. THE POPULATION IN THIS STUDY WAS THE INSPECTORATE OF KENDARI IN FUNCTIONAL POSITIONS AS AUDITOR. THE NUMBER OF SAMPLES WAS 23 RESPONDENTS WITH CENSUS METHOD. THE DATA WAS TAKEN BY QUESTIONNAIRES THAT WAS DISTRIBUTED TO ALL RESPONDENTS AND ANALYSED USING DESCRIPTIVE ANALYSIS SIMPLE REGRESSION.THE RESULTS OF THIS STUDY INDICATED THAT THE CONFLICTING ROLES WAS POSITIVE AND SIGNIFICANT EFFECT ON THE PERFORMANCE OF AUDITORS. R SQUARE (R2) WAS 49,5% SHOWED THE CONTRIBUTION OF CONFLICT OF INTEREST AND INTEGRITY ON THE PERFORMANCE OF AUDITORS. WHILE THE REMAINING 50.5% WAS OBTAINED FROM THE CONTRIBUTION OF OTHER FACTORS WHICH IS NOT MEASURED IN THIS STUDY. THUS, THE STRENGTH OR THE CONTRIBUTION OF THE CONFLICTING ROLES OF THE AUDITOR'S PERFORMANCE IS VERY MEANINGFUL.

Key words: Conflict of interest, integrity, Auditor’s performance