scholarly journals Pengaruh Kompetensi, Objektivitas, dan Pengalaman Kerja Terhadap Kualitas Hasil Audit pada Perwakilan BPKP Provinsi Sulawesi Utara

2017 ◽  
Vol 8 (2) ◽  
Author(s):  
Kukuh Haryoko ◽  
Grace B Nangoi ◽  
Lintje Kalangi
Keyword(s):  
Audit Quality ◽  
Hypothesis Test ◽  
Supervisory Board ◽  
Internal Audit ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Job Experience ◽  
North Sulawesi ◽  
The Government

Abstract. The effective role of the Government Internal Auditor (APIP) can be realized if supported by a professional and competent Auditor with an increasingly qualified internal audit result. In order to implement the results of quality internal audi, it requires a quality measure in accordance with the mandate of assignment of each APIP. This research aims to identify the influences of competence, objectivity and job experience towards quality of audit results at The Financial and Development Supervisory Board (BPKP) Representative of North Sulawesi Province.Respondents are auditors who work in BPKP Representative North Sulawesi Province. There were 76 respondents. This study used primary data. Data were collected by questionnaires.The results show that the coefficient of determination is 0.620. It means 62% audit quality is influenced by competency, objectivity, and job experience. On the other hand, the remaining of 38% is influenced by other factors beyond this study. Partially hypothesis test (t test) was conducted in order to know the influence of each independent variable individually towards the dependent variable. The analysis result shows that competency, objectivity and job experience have positively significant influences towards quality of audit result.Keywords: competency, objectivity, job experience, and quality of audit result.Abstrak. Peran Aparat Pengawas Internal Pemerintah (APIP) yang efektif dapat terwujud jika didukung dengan auditor yang profesional dan kompeten dengan hasil audit intern yang semakin berkualitas. Dalam rangka mewujudkan hasil audit intern yang berkualitas diperlukan suatu ukuran mutu yang sesuai dengan mandat penugasan masing-masing APIP. Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi, obyektivitas dan pengalaman kerja terhadap kualitas hasil audit pada Perwakilan Badan Pengawasan Keuangan dan Pembangunan (BPKP) Provinsi Sulawesi Utara.Responden dalam penelitian adalah auditor yang bekerja di Perwakilan BPKP Provinsi Sulawesi Utara.Jumlah responde adalah76 auditor.Jenis data yang digunakan dalam penelitian ini adalah data primer.Pengumpulan data dilakukan dengan kuesioner.Hasil penelitian berdasarkan perhitungan koefisien determinasi dalam penelitian ini adalah 0,620 artinya kualitas hasil audit sebesar 62% dipengaruhi oleh kompetensi, obyektivitas dan pengalaman kerja. Sedangkan sisanya 38% dipengaruhi oleh faktor lain di luar penelitian ini. Pengujian hipotesis secara parsial dilakukan melalui uji t untuk mengetahui besarnya pengaruh masing-masing variabel independen secara individual terhadap variabel dependen. Hasil analisis menunjukkan bahwa kompetensi, obyektivitas dan pengalaman kerja, memiliki pengaruh positif dan signifikan terhadap terhadap kualitas hasil audit.Kata kunci: kompetensi, obyektivitas,pengalaman kerja, dan kualitas hasil audit.

scholarly journals Pengaruh Kompetensi, Pengalaman Kerja, Etika, dan Supervisi Audit Terhadap Kualitas Hasil Audit Inspektorat Kabupaten/Kota di Provinsi Sulawesi Utara

2017 ◽  
Vol 8 (1) ◽  
Author(s):  
PAULINA THERESIA RAHAYU JUMRI ◽  
JULLIE J. SONDAKH ◽  
JESSY D.L. WARONGAN
Keyword(s):  
Work Experience ◽  
Audit Quality ◽  
Good Governance ◽  
Linear Analysis ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Internal Auditor ◽  
Regional Autonomy ◽  
North Sulawesi

Abstract. The consequence of the regional autonomy is the responsibility of local government to manage the region according to the principles of good governance. The Inspectorate’s role and functions were expected to create it, through improving the audit quality supported by quality and integrity of Government Internal Auditor (APIP). This study aimed to analyze the influences of competence, work experience, ethic, and audit supervision to the audit quality of Municipality Inspectorates in North Sulawesi Province simultaneously and partially used F-test and t-test with multiple linear analysis method.The population of this study was all of Inspectorate’s APIP of municipalities in North Sulawesi Province, and the sample were Inspectorate’s APIP of 4 municipality consist of Bitung, North Minahasa, Manado, and Talaud Islands as many as 125 respondents of APIP. The data used in this study was primary data collected by questionnaires.The results based on the calculation of the coefficient of determination in this study was 0.701 means the 70.1% audit quality influenced by competence, work experience, ethic, and audit supervision while the remaining 29.9% is influenced by other factors outside the study. After testing the hypothesis concluded that competence, ethic, and audit supervision has positively significant influences on the audit quality. While work experience has none positively significant influence on the audit quality.Keywords : competence, work experience, ethic, audit supervisionAbstrak. Konsekuensi dari otonomi daerah adalah semakin besar tanggungjawab pemerintah daerah dalam mengelola daerahnya yang sesuai dengan prinsip tata kelola pemerintahan daerah yang baik. Peran dan fungsi Inspektorat sangat diharapkan dalam mewujudkannya, melalui meningkatkan kualitas hasil audit yang didukung sumber daya APIP yang berkualitas dan berintegritas. Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi, pengalaman kerja, etika, dan supervisi audit terhadap kualitas hasil audit Inspektorat Kabupaten/Kota di Provinsi Sulawesi Utara secara simultan dan parsial digunakan Uji F dan Uji t dengan metode analisis linier berganda.Populasi pada penelitian ini adalah APIP Inspektorat Kabupaten/Kota di Provinsi Sulawesi Utara, dan yang menjadi sampel dalam penelitian ini adalah 4 Kabupaten/kota yaitu Kota Bitung, Kabupaten Minahasa Utara, Kota Manado, dan Kabupaten Kepulauan Talaud sebanyak 125 orang APIP. Data yang digunakan dalam penelitian ini adalah data primer yang diperoleh dengan menggunakan kuesioner.Hasil penelitian berdasarkan perhitungan koefisien determinasi dalam penelitian ini adalah 0,701 artinya kualitas hasil audit sebesar 70,1% dipengaruhi oleh kompetensi, pengalaman kerja, etika, supervisi audit sedangkan sisanya 29,9 % dipengaruhi oleh faktor lain di luar penelitian ini. Setelah dilakukan pengujian hipotesis disimpulkan bahwa kompetensi, etika dan supervisi audit berpengaruh positif dan signifikan terhadap kualitas hasil audit. Sedangkan pengalaman kerja berpengaruh positif tetapi tidak signifikan terhadap kualitas hasil audit.Kata Kunci : kompetensi, pengalaman kerja, etika, supervisi audit.

FRAUD CONFIRMATION, CLIENT SATISFACTION AND CLIENT LOYALTY

2019 ◽  
Vol 1 (1) ◽  
pp. 39
Author(s):  
Ngurah Pandji Mertha Agung Durya
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Client Satisfaction ◽  
Audit Quality ◽  
Hypothesis Test ◽  
Linear Regression Analysis ◽  
Quality Attributes ◽  
Path Model ◽  
Coefficient Of Determination ◽  
The Government

<p>This study aims to find evidence, the influence of Audit Quality Attributes, Client Satisfaction and Client Loyalty, which are moderated by Fraud Confirmation. The research was conducted at the BKM, a community-based organization, formed by the Government, through the <em>Kotaku</em> Program. The research used Regression statistical analysis and conducted a hypothesis test. Regression analysis used includes Simple Linear Regression Analysis, Multiple Regression Analysis, and MRA Regression Analysis, and Path Model Linear Regression Analysis. This study also pays attention to the calculation of the coefficient of determination to give an idea of the ability of the model in explaining the phenomenon of Client Satisfaction and Client Loyalty. The result that both partially and simultaneously, Audit Quality Attributes, Fraud Confirmation affected Client Satisfaction and Loyalty. The research also succeeded in proving that Client Satisfaction mediates the effect of Audit Quality Attributes on Client Loyalty, but failed to provide empirical evidence, that the Fraud Confirmation moderated the effect of Audit Quality Attributes on Client Satisfaction and Loyalty. Contribution to audit practices, where it is important to realize Client Satisfaction through Audit Quality Attributes and Fraud Confirmation, especially in situations where Fraud acts are suspected.</p>

scholarly journals Kompensasi, Independensi, Profesionalisme dan Etika Profesi Internal Auditor terhadap Kualitas Audit di Inspektorat Jenderal Kementerian Ketenagakerjaan

1970 ◽  
Vol 3 (02) ◽  
pp. 199-210
Author(s):  
Aulia Saputra ◽  
Dwi Setiawan Susanto
Keyword(s):  
Regression Analysis ◽  
Professional Ethics ◽  
Audit Quality ◽  
Jel Classification ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Test Results ◽  
Internal Auditor ◽  
Internal Auditors

A B S T R A C T The purpose of this study was to determine and analyze the influence of competence, independence, professionalism and professional ethics of internal auditors to audit the quality of the Inspectorate General of Ministry of Manpower. The data used in this study are primary data obtained through questionnaires distributed to 60 auditors at the Inspectorate I until IV . Tests carried out by the analysis of data using SPSS regression. Based on the test results coefficient of determination, it is known that the competence, independence, professionalism and ethics of auditors affect audit quality by 84,6 %, while the remaining 15,4% is influenced by other factors. Meanwhile, regression analysis and hypothesis testing showed that the competence, independence, professionalism and ethics of the profession have a significant effect on audit quality either partially or simultaneously. A B S T R A K Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis bagaimana pengaruh kompetensi, independensi, profesionalisme dan etika profesi internal auditor terhadap kualitas audit pada Inspektorat Jenderal Kementerian Ketenagakerjaan RI. Data yang digunakan dalam penelitian ini adalah data primer yang diperoleh melalui kuisioner yang disebarkan kepada 60 auditor pada Inspektorat I s.d. IV. Pengujian data dilakukan dengan analsis regresi menggunakan aplikasi SPSS. Berdasarkan hasil uji koefesien determinasi, diketahui bahwa kompetensi, independensi, profesionalisme dan etika auditor mempengaruhi kualitas audit sebesar 84,6%, sedangkan sisanya sebesar 15,4% dipengaruhi oleh faktor lain. Sementara itu, Hasil analisis regresi dan uji hipotesis menunjukkan bahwa kompetensi, independensi, profesionalisme dan etika profesi memiliki pengaruh yang signifikan terhadap kualitas audit baik secara parsial maupun secara simultan. JEL Classification: H83

scholarly journals KUALITAS PEMERIKSAAN AUDITOR INTERNAL PEMERINTAH: STUDI PADA INSPEKTORAT KABUPATEN DAN KOTA DI ACEH

2021 ◽  
Vol 21 (1) ◽  
pp. 17
Author(s):  
Muhammad Arfan ◽  
Darwanis Darwanis ◽  
Johan Wahyudi
Keyword(s):  
Random Sampling ◽  
Time Horizon ◽  
Audit Quality ◽  
Educational Background ◽  
Primary Data ◽  
Analysis Method ◽  
Internal Auditors ◽  
The Government ◽  
Audit Team

<p><em>This study aims to test the influence of educational background, capacity, integrity, and conflict of role in the audit team on audit quality of government internal auditors in Aceh. This study is a hypothesis testing research. The population were 299 auditors working for the inspectorate's office of regency and city in Aceh. Then, by using Slovin formula and proportionate stratified random sampling, the samples were 92 auditors. The data used were primary data for the year 2020 collected through a questionnaire on a one-stage time horizon. The analysis method used multiple linear regression. The result showed that educational background had no influence, while capacity, integrity, and conflict of role in the audit team partially had an influence on audit quality of government internal auditors in Aceh. Limitation of this study was questionaires were sent via internet by using google form, so that not all questionnaires were returned by the respondents. In addition, the time for returning the questionnaires was different between the respondents and some even returned them too long. The implications of this study is that it can help the government, especially the government of regency and city in Aceh, to be able to improve the audit quality of internal auditors by taking into account the factors that influence it, in particular the capacity and integrity of internal auditors.</em><em></em></p>

scholarly journals Determinan Kualitas Hasil Audit Aparat Inspektorat dalam Keuangan Daerah Provinsi Nusa Tenggara Barat

2021 ◽  
Vol 2 (2) ◽  
pp. 135-148
Author(s):  
Defel Septian ◽  
R . Ayu Ida Aryani ◽  
Muliani Muliani
Keyword(s):  
Sampling Method ◽  
Audit Quality ◽  
Linear Regression Analysis ◽  
Internal Audit ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Internal Auditors ◽  
Independent Variables ◽  
Audit Result

This study used 20 internal auditors of West Nusa Tenggara Inspectorate Apparatus as sample, determined based on saturated or census sampling method. This study uses multiple linear regression analysis with the quality of local government internal audit results as the dependent variable as well as the independence, integrity and competence of internal auditors as independent variables. The results of this study indicate that there is positive and partial influence between the independence and auditor integrity to the audit quality. Meanwhile, the study found that competence has no positive and significant influence on the quality of audit result. The coefficient of determination indicates that the independent, integrity and competence simultaneously affect the dependent variable (the quality of audit result) of 41,5%, while the remaining 58,5% influenced by other factors.

scholarly journals Pengaruh Motivasi, Dukungan Manajemen dan Integritas terhadap Kualitas Audit Internal Aparat Inspektorat dalam Pengawasan Keuangan Daerah (Studi Empiris Pada Inspektorat Kota Manado)

2020 ◽  
Vol 11 (1) ◽  
Author(s):  
TARIDA ELISA BUTARBUTAR ◽  
LINTJE KALANGI ◽  
HENDRIK GAMALIEL
Keyword(s):  
Quantitative Research ◽  
Audit Quality ◽  
Internal Audit ◽  
Financial Supervision ◽  
Primary Data ◽  
Management Support ◽  
Significant Positive Effect ◽  
Internal Auditors ◽  
Positive Effect

Abstract. Internal Auditor is a profession of community trust. The great trust of the Community requires internal auditors to pay attention to the quality of audit. Internal auditors are expected to have a large enough role to assist in achieving organizational objectives. This research aims to analyse and empirically prove the influence of motivation, management support, and integrity of the internal audit quality of inspectorate apparatus in the regional financial supervision. This is a quantitative research. It employed primary data collected by questionnaires. Respondents in the study were internal supervisory officers working on the Inspectorate of Manado City. 45 respondents were selected as respondents, which were directly involved in the examination activities. Data was analyzed by multiple linear regression and run by SPSS program version 22. The results showed that: 1). Motivation has a significant positive effect on the quality of internal audit of inspectorate apparatus in the financial supervision of Manado City. 2). Management support significantly and positively influence the quality of internal audit of inspectorate apparatus in the financial supervision of Manado City. 3). Integrity has a significant positive effect on the quality of internal audit of inspectorate apparatus in the financial supervision of Manado City.Key Words: Motivation, Management Support, Integrity, Audit Quality.Abstrak. Auditor internal merupakan suatu profesi kepercayaan masyarakat. Kepercayaan yang besar dari masyarakat mengharuskan auditor internal memperhatikan kualitas audit yang dihasilkan. Auditor internal diharapkan mempunyai peran yang cukup besar untuk membantu dalam mencapai tujuan organisasi. Penelitian ini bertujuan untuk menganalisis dan membuktikan secara empiris Pengaruh motivasi, dukungan manajemen, dan integritas terhadap kualitas audit internal aparat inspektorat dalam pengawasan keuangan daerah. Jenis penelitian ini adalah penelitian kuantitatif, dengan menggunakan data primer melalui kuesioner. Responden dalam penelitian ini adalah aparat pengawas internal yang bekerja pada Inspektorat Kota Manado. Sampel yang digunakan adalah sebanyak 45 responden, yang terlibat langsung dalam kegiatan pemeriksaan. Data dianalisis menggunakan analisis regresi linier berganda dan pengujian data dilakukan dengan dibantu oleh program SPSS versi 22. Hasil penelitian menunjukkan bahwa: 1). Motivasi berpengaruh positif signifikan terhadap kualitas audit internal aparat inspektorat dalam pengawasan keuangan daerah Kota Manado. 2). Dukungan manajemen berpengaruh positif signifikan terhadap kualitas audit internal aparat inspektorat dalam pengawasan keuangan daerah Kota Manado. 3). Integritas berpengaruh positif signifikan terhadap kualitas audit internal aparat inspektorat dalam pengawasan keuangan daerah Kota Manado.Kata Kunci: Motivasi, Dukungan Manajemen, Integritas, Kualitas Audit.

scholarly journals MODEL PENGUKURAN KUALITAS AUDIT INTERNAL

2017 ◽  
Vol 17 (3) ◽  
pp. 299
Author(s):  
Ida Rosnidah
Keyword(s):  
Audit Quality ◽  
Internal Audit ◽  
Measurement Model ◽  
Primary Data ◽  
Private Companies ◽  
Internal Auditor ◽  
Internal Auditors ◽  
State Enterprises

Internal auditor’s independence is sometimes in doubt. This makes sense because the internal auditor is an integrated part of the organization. As a part of the organization, the internal auditor has a role to audited financial statements, give some suggestions and recommendations that can be used as the basis for making some decisions in the future. The lower of internal auditor’s independence has an impact audit quality, that can make the role of internal auditor degrade. So, the quality of internal auditor still becomes an important issue until  now. The purpose of this study is to establish a measurement model of internal audit quality based on the influencing factors not only independence, but also competence, professionalism and motivation. This study uses primary data by distributing questionnaires spread to 60 internal auditors who work  in  inspectorate, private companies, state enterprises (BUMN) and local government enterprises (BUMD) in Cirebon District and Municipalities. Data analysis method used is single stage multivariate model among variables/pathway analysis. The results show that the competence, independence, professionalism and motivation affect the quality of internal audit either partially or simultaneously, and competence contributes the most to the quality of the internal audit. Thus, this research model can be used to measure the quality of internal audit.

scholarly journals PENGARUH KOMPETENSI, OBJEKTIVITAS, DAN TEKANAN ANGGARAN WAKTU TERHADAP KUALITAS HASIL AUDIT PERWAKILAN BPKP SULAWESI UTARA

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Hans Lohonauman ◽  
Jullie J. Sondakh ◽  
Meily Y. B. Kalalo
Keyword(s):  
Hypothesis Testing ◽  
Time Budget ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
North Sulawesi ◽  
Using Data ◽  
Time Budget Pressure

This study aims to determine the influence of competence, objectivity, and time budget pressure on the quality of audit results BPKP North Sulawesi Representative. The population used in this study is the BPKP auditor. Method of sampling by purposive sampling according to predetermined criteria. The number of samples collected was 45 respondents. The research data is the primary data obtained directly from the research object. The collected data is analyzed by using data analysis which is done by testing the data quality and classical assumption before doing hypothesis testing. Hypothesis testing in this study using multiple linear regression analysis with t test, f test, and coefficient of determination. The results of this study indicate that the variables of competence and objectivity have a significant effect on the quality of audit results. This shows that competence and objectivity affect the quality of audit results. While the time budget pressure had no significant effect on the quality of audit result. This suggests that time budget pressure does not affect the quality of audit results.Keywords : competence, objectivity, time budget pressure, and quality of audit results

scholarly journals PENGARUH INDEPENDENSI, OBYEKTIFITAS, PENGALAMAN KERJA, PENGETAHUAN, SERTA INTEGRITAS AUDITOR TERHADAP KUALITAS HASIL AUDIT DI LINGKUNGAN PEMERINTAH DAERAH PROVINSI SULAWESI UTARA

2015 ◽  
Vol 6 (2) ◽  
Author(s):  
Ventje Ilat ◽  
David P.E. Saerang ◽  
Heince R.N. Wokas
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Audit Quality ◽  
Primary Data ◽  
Collection Method ◽  
Job Experience ◽  
North Sulawesi ◽  
Analysis Technique ◽  
Questionnaire Method ◽  
The City

The objectives of this research to empirically analyze the influence of independency, objectivity, job experience, knowledge, integrity, of audit quality. The population in this research are all auditor’s who worked on the Inspectorate of the city/ county in north Sulawesi. Sampling was conducted using a purposive sampling method and number of samples of 112 respondents. Primary data collection method used is questionnaire method. The data analysis technique used in This research is the technique of multiple regression analysis. The result showed that the independence, knowledge and integrity of the variables do not have a significant impact on audit quality. While the objectivity and job experience have a significant impact on audit quality

scholarly journals The Effect of Internal Audit Quality on Financial Accountability Quality at Local Government

2018 ◽  
Vol 4 (2) ◽  
pp. 74
Author(s):  
Elvira Zeyn
Keyword(s):  
Local Government ◽  
Audit Quality ◽  
Good Governance ◽  
Hypothesis Test ◽  
Internal Audit ◽  
Ordinal Scale ◽  
Primary Data ◽  
Survey Method ◽  
Financial Accountability ◽  
Audit Team

The need for local government audit is actually based on the demands of public accountability to the government by the public entity in order to realize the creation of good governance (good government governance). The role of government internal audit is an important management function in governance both at central and local government. Government internal audit quality is very important, because the internal audit quality will improve the financial accountability that will be produced reliable financial reports as a basis for decision making by the stakeholder's. There are many factors influencing financial accountability quality, including internal audit quality. Based on this background, this research has been aimed to study: (1) the effect of internal audit quality on financial accountability quality. This research uses survey method with description verification approach and type of causal research, conducted on 36 Inspectorate Local Government in West Java and Banten as the unit of analysis, while the unit of observation is a Team Audit such as, Inspector, Inspector of area, audit team leader and members of audit team. The type of data is primary data collected by a questionnaire research instruments containing ordinal scale for measurement. Validity and reliability tests have also been done on the entire collected questionnaire. Furthermore, data are converted into interval scale, then hypothesis test are done using Regression.

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