Audit Quality Based on Internal Audit Capability Model (IACM) and Gender as Mediating Variabel in the Public Sector

Oryza Tannar,Rida Perwita Sari,Sri Hastuti

doi:10.33005/ebgc.v2i1.61

Abstract

The purpose of this study is to examine the influence of competence, Independence, Pressure of Obedience and internal control system to Audit Quality based on Internal Audit Capability Model (IACM) and gender as mediating variable. This research contributes the theoretical and practical benefits as the form of adoption of agency theory and attribution theory and suggestions to improve the expertise of auditors by taking into account the competence, independence, and pressure of obedience and internal control system to produce quality inspection in the field of supervision. This study uses a quantitative approach. The analysis technique used in this research is Partial Least Square (PLS) with the help of warpPLS software. The subject of this study is the Inspectorate of East Java Province with a sample of auditors in the Inspectorate of East Java Province which amounted to 53 auditors. The results of this study indicate that competence and internal control system affects the Audit Quality based on Internal Audit Capability Model (IACM), while the independence, pressure of obedience and gender do not affect the Audit Quality based on Internal Audit Capability Model (IACM).

Highlights

The public sector has not escaped accusations as a nest of corruption, collusion, nepotism, inefficiency and sources of a waste of the country
Research conducted by Deis and Giroux (1992), Caecello and Nagy (2004), Saputra (2012), Septriani (2012), Tepalagul and Ling (2015), and Junanta (2016) stated that independence has a positive effect on audit quality
This means that the competence and internal control system are influenced by the quality of the audit result, while the gender mediates the influence of competence and the quality of the audit result and the gender mediates the influence of the internal control system on the quality of the audit result

Summary

Introduction

The public sector has not escaped accusations as a nest of corruption, collusion, nepotism, inefficiency and sources of a waste of the country. The demand for public sector accountability towards the realization of good governance in Indonesia is increasing. This demand is reasonable because some studies show that the economic crisis in Indonesia because of lousy management (lousy governance) and horrible bureaucracy (Sunarsip, 2001). Legislators, and citizens want and need to know whether government funds are handled properly and by laws and regulations. They want and need to know whether government organizations, programs, and services achieve their goals and whether organizations, programs, and services operate economically and efficiently

Objectives

Methods

Results

Discussion

Conclusion