Female Auditor and Audit Quality Based on Internal Audit Capability Model (IACM) in the Public Sector


 The purpose of this study is to examine the influence competence, Independence and Pressure Obedience Audit Quality based on Internal Capability Model (IACM). This research contributes theoretical practical benefits as form adoption agency theory attribution suggestions improve expertise female auditors by taking into account independence, pressure obedience produce quality inspection in field supervision.
 uses a quantitative approach. analysis technique used Partial Least Square (PLS) with help warpPLS software. subject Inspectorate East Java Province sample which amounted 30 auditors. results indicate that competence affects (IACM), while independence do not effect (IACM).