PENGARUH INDEPENDENSI, OBJEKTIVITAS, KOMPETENSI, PENGALAMAN KERJA, DAN TINGKAT PENDIDIKAN AUDITOR TERHADAP KUALITAS AUDIT PADA INSPEKTORAT DAERAH KABUPATEN KUDUS KEMENTERIAN DALAM NEGERI

Serly Dhiya ‘Ulhaq Riani, NIM.: 19108040024 (2023) PENGARUH INDEPENDENSI, OBJEKTIVITAS, KOMPETENSI, PENGALAMAN KERJA, DAN TINGKAT PENDIDIKAN AUDITOR TERHADAP KUALITAS AUDIT PADA INSPEKTORAT DAERAH KABUPATEN KUDUS KEMENTERIAN DALAM NEGERI. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

Today's Indonesia cannot be separated from immoral acts such as KKN (Corruption, Collusion and Nepotism) which exist in every government agency and violate the law to the extent that it can use state funds to meet personal needs. Internally, the government sector is carried out by the APIP (Government Internal Supervisory Apparatus) and the BPK (Financial Audit Agency) tasked with externally auditing financial reports and accountability. One of the apparatus incorporated here is the Inspectorate. If the government does not provide audit findings that match the evidence in the field, then the quality of the audit issued will reduce public trust. This study aims to determine the effect of independence, objectivity, competence, work experience, and education level of auditors on audit quality. Saturated sampling technique was used for sampling and produced 36 auditors by distributing questionnaires via the Google form platform. This study uses multiple linear regression analysis with the SPSS version 26 test tool. The results show that independence has no effect on audit quality, objectivity has no effect on audit quality, competence has no effect on audit quality, work experience has a positive and significant effect on audit quality, and education level has no effect on audit quality.

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