Abstract
In the implementation of government financial management, audit process is carried out by the inspectorate with the purpose to produce a quality audit. One of the indicators is the inspection report is submitted on time, however in the last 3 years the reports submitted by the Inspectorate of West Java Province have been late. The purpose of study was to determine the influence of ethics, education level, and professional skepticism on audit quality in the Inspectorate of West Java Province. This study conducted with a total 70 auditors with descriptive and verificative research method. Data collection using questionnaires and was analized by multiple linear regression. This study used multiple linear regression analysis. The results show that ethics, education level, and professional skepticism has an influence on quality audits both partially and simultaneously.
Highlights
In this era of democracy, the government is required to be more transparent in running its rules especially in managing its finances
Sum of Squares df Overall, it can be said that auditors at the Inspectorate of West Java Province have referred to behavioral ethics that regulate the relationship between auditors and clients, between accountants and colleagues, and between the profession and the community
Ethics has a partial effect on audit quality and has the highest contribution
Summary
In this era of democracy, the government is required to be more transparent in running its rules especially in managing its finances. In the implementation of government financial management, internal audit or internal supervision of the central and regional governments is carried out by Aparat Pengawasan Intern Pemerintah (APIP). The inspectorate is part of the APIP which has the main task and function of supervising government administration. The Inspectorate of West Java Province, must be able to take corrective actions for irregularities in the implementation of government affairs and administration in the regions if they are not in accordance with the prevailing laws and regulations. A quality audit is needed in the management of government finances so that it can run well, because if the quality of the audit is low, it can open up gaps and space for government organizations to deviate from the use of the budget
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