Auditor's experience and independence on the quality of audit results

Abstract

This study discusses how an auditor with experience can carry out activities in the field of auditing in higher education. The Inspectorate General (ITJEN) is the Government Internal Supervision Apparatus (APIP), within the Ministry of Education, Culture, Research and Technology (Kemendikbudristek). ITJEN is led by the Inspector General who is under and responsible to the Minister of Education, Culture, Research and Technology. The research method used in this study is broadly divided into 2 (two) types of methods. The first research method is descriptive method, the second method is a method using verification analysis. The first method is descriptive analysis using confirmatory analysis. The second method is inferential analysis which is used to find out the truth of the hypothesis, in this analysis using a structural equation modeling test approach, or Structural Equation Modeling (SEM). The use of these two research methods is inseparable from the setting of research objectives. The first objective is to describe the variables studied. While the second objective is to analyze the effect of exogenous variables on endogenous variables. The data source is the most important part and is the first step as a source of information for research materials. The data sources are divided into two parts, “Data can be obtained from primary or secondary sources”. Data can be obtained from primary or secondary sources. Primary data is data obtained directly in the field from objects or respondents who are made into the population and determined by a sample through a survey using a research instrument specially made in the form of a questionnaire. While secondary data is certain data created and collected by other parties or certain institutions, both published and unpublished. So that later it can produce quality audit results mediated by an efficient and effective audit time budget.