Pengaruh Kompetensi, Indepedensi Dan Pengalaman Auditor Terhadap Kualitas Audit Aparat Inspektorat Dalam Pengawasan Keuangan Daerah (Studi Empiris Pada Inspektorat Provinsi Papua)

Abstract

This study aims to examine the effect of competence, independence, and experience on the audit quality of the inspectorate officials in Papua province. A common problem in this study is the existence of audit findings that are not detected by the inspectorate apparatus as internal auditors but found by external auditors, the Supreme Audit Agency (BPK). Operationally, the research variables are elaborated into several indicators. The competency variables of the apparatus are elaborated into three indicators, namely mastery of accounting and auditing standards, insight into government, and skills improvement programs. The variables of apparatus independence are elaborated into two indicators, namely personal disturbance and external interference. The apparatus experience variable is elaborated into several indicators, namely: In terms of length of work as an auditor, and the number of audit tasks that have been carried out. The audit quality variable is elaborated into four indicators, namely: process quality, result quality, and follow-up on audit results. The population of this study were officials from the Inspectorate of Jayapura City, Inspectorate, and Papua Province who also carried out regular inspections. Data were taken from questionnaires distributed to respondents. The variables in this study are the independent variable (independent) competence (X1), independence (X2), and experience (X3), while the dependent variable (dependent) is the quality of the audit (Y). Data were analyzed using multiple linear regression analysis (multiple regression). The results showed that competence and experience had a positive and significant effect on audit quality, while the independence variable did not have a significant effect on audit quality. The coefficient of determination shows that together competence, independence, and experience contribute to the dependent variable (audit quality) by 55.1% while the remaining 44.9% is explained by factors outside the model of this study.