PENGARUH PENGALAMAN KERJA, INDEPENDENSI, OBYEKTIFITAS, INTEGRITAS DAN KOMPETENSI TERHADAP KUALITAS HASIL AUDIT (Studi Kasus Pada Auditor Inspektorat Kota/Kabupaten di Jawa Tengah)
Abstract: This study aims to
examine the impact of experience, independency, objectivity, integrity, and
competence to the quality of audit result of local government using multiple
regression analysis . The object of this study is the city or district
inspectorate in central java as goverment internal auditor.
This study is an empirical study with purposive sampling techniques of
data collection. Respondents in this study are the Inspectorate of Semarang,
Pekalongan, Salatiga district, Semarang and Kendal. There are six variables in
this research that consist of five independent variables namely experience,
independency, objectivity, integrity, and competence and one dependent variable
that is the quality of audit result.
According to the results of research, it can be concluded that
objectivity, integrity and competence significantly affect the quality of audit
result, while experience and independence did not significantly affect the
quality of audit result. The coefficient of determination indicates that the objectivity,
integrity and competence simultaneously affect the dependent variable (the
quality of audit result) of 60.10%, while the remaining 39.90% influenced by
other factors.
Keywords: experience,
independence, objectivity, integrity, competence, and the quality of audit
result
Penulis: Harvita Yulian
Ayuningtyas, Sugeng Pamudji
Kode Jurnal: jpakuntansidd120504
