Pengaruh Kompetensi Dan Independensi Pemeriksa Terhadap Kualitas Hasil Pemeriksaan Dalam Pengawasan Keuangan Daerah: Studi Pada Inspektorat Kabupaten/Kota Di Sumatera Barat
Abstract: This study is aimed
to investigate the influence of auditor’s competence and independence on the
quality of audit reports of Financial and Development Supervisory Agency in the
province of West Sumatra. There are 68 samples in this study which are obtained
from Pasaman and Padang area. We use questionnaires to collect data, which is
divided into four sections. The first contains a number of questions relating
to the competence of the auditors, the second relates to auditor independence,
the third covers auditor motivation, and the fourth comprises questions related
to audit quality of inspectorate.The dependent variable (Y) is audit quality of
Financial and Development Supervisory Agency, while the independent variables
consist of auditor competence (X1) and auditor independence (X2). This study
found that the competence and independence of auditors simultaneously and
significantly affect audit quality. Competence has positive effect on audit
quality, so the higher the level of competence, the better the audit quality.
Meanwhile, auditor independence is also doing positive effect on audit quality,
so that the independent inspectorate officials will perform a superior audit
quality.
Keywords: auditor’s
competence, independence and audit quality
Penulis: Zalida Afni, Fera
Sriyunianti, Afridian Wirahadi Ahmad
Kode Jurnal: jpmanajemendd120269
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