Abstract
This study used 20 internal auditors of West Nusa Tenggara Inspectorate Apparatus as sample, determined based on saturated or census sampling method. This study uses multiple linear regression analysis with the quality of local government internal audit results as the dependent variable as well as the independence, integrity and competence of internal auditors as independent variables. The results of this study indicate that there is positive and partial influence between the independence and auditor integrity to the audit quality. Meanwhile, the study found that competence has no positive and significant influence on the quality of audit result. The coefficient of determination indicates that the independent, integrity and competence simultaneously affect the dependent variable (the quality of audit result) of 41,5%, while the remaining 58,5% influenced by other factors.
Highlights
This study uses multiple linear regression analysis with the quality of local government internal audit results as the dependent variable as well as the independence, integrity and competence of internal auditors as independent variables
The study found that competence has no positive and significant influence on the quality of audit result
The coefficient of determination indicates that the independent, integrity and competence simultaneously affect the dependent variable of 41,5%, while the remaining 58,5% influenced by other factors
Summary
Teori atribusi merupakan teori yang menjelaskan tentang perilaku seseorang. Teori atribusi menjelaskan mengenai proses bagaimana kita menentukan penyebab dan motiftentang perilaku seseorang. Teori ini mengacu tentang bagaimana seseorang menjelaskan penyebab perilaku orang lain atau dirinya sendiri yang akan ditentukan apakah dari internal misalnya sifat, karakter, sikap, dll ataupun eksternal misalnya tekanan situasi atau keadaan tertentu yang akan memberikan pengaruh terhadap perilaku individu (Robbins, 2015: 104 ). Harus selalu mempertahankan sikap mental independennya pada saat melakukan audit sebagaimana diatur dalam standar profesional akuntan publik yang ditetapkan oleh IAI. Peraturan Menteri Negara Pendayagunaan Aparatur Negara (PERMENPAN) tentang Kode Etik Aparat Pengawasan Intern Pemerintah Tahun 2008, menjelaskan bahwa auditor harus memiliki kepribadian integritas yang dilandasi oleh unsur jujur, berani, bijaksana, dan bertanggung jawab untuk membangun kepercayaan guna memberikan dasar bagi pengambilan keputusan yang andal. Standar umum audit APIP (Aparat Pengawas Intern Pemerintah) seksi 2220 – Kompetensi Teknis, disebutkan bahwa audit harus dilaksanakan oleh orang yang memiliki keahlian dan pelatihan teknis cukup sebagai auditor. Auditor dituntut untuk memiliki dan meningkatkan keampuan atau keahlian bukan hanya dalam metode dan teknik audit, akan tetapi segala hal yang menyangkut pemerintahan seperti organisasi, fungsi, program, dan kegiatan pemerintah
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