PENGARUH KOMPETENSI, INDEPENDENSI DAN PENGALAMAN TERHADAP KUALITAS AUDIT APARAT INSPEKTORAT KOTA TOMOHON DALAM PENGAWASAN PENGELOLAAN KEUANGAN DAERAH
Abstract: This study examined
the influence of the auditors’ competency, independency, and experiences
towards audit quality of financial auditing of the staff of inspectorate in
Tomohon City as part of their supervision function. The finding of this study
could be an important input for improving the quality of financial management
of the local government since the policy of decentralization has given the
local governments authority not only to manage natural resources but also their
financial sector. However, as could be seen there are still a lot of problems
related to financial management mostly caused by the poor knowledge and skills
related to financial auditing of government offici als responsible for this
specific task. It is common to find inconsistency in the financial report of
internal auditor ( inspectorate ) and external auditor, Supreme Audit
Agency ( Badan Pemeriksa Keuangan) .
There were two variables in this study. Audit quality was the dependent
variable ( Y ) while the independent
variables elaborated into three variables, namely: auditor’s competency ( X1 ) , auditor’s independency ( X2 )
and auditor’s experiences ( X3 )
. There were 36 personnel of the Inspectorate’s Office of Tomohon City
participated as the sources of this study. Thus, the population of this
research is the Tomohon City Regional Inspectorate officers. Data used in this
study were primary and secondary data, while questioner and indepth interview
as well as document study used as the data collection methods. The first
consecutive methods employed to obtain primary data while the last used for
obtaining secondary data. Both data analyzed using the multiple linear
regression techniques.
This study found that the influence of independent variable which were
competency, independency and experiences towards dependent variables which was
audit quality was significant. The 0.645 value of coeficient determination
showed the significant relationship between both variables. This means that the
equation model used in this study found the significancy at about 64,5%. The
remaining proportion which was 35,5% explained by the other factors which were
not part of this model. After examining the hypotheses, it can be concluded
that partially competency had positive influence but not too significant to the
quality of the inspectorate officer. However, independency and experiences had
a positive and significant influence to the auditing quality of the public
servant working in the inspectorate’s office.
This study recommends to improving the knowledge and skills of the public
apparatus by conducting short courses and training in accounting and auditing.
Penulis: Marietta Sylvie
Bolang
Kode Jurnal: jpakuntansidd131116
