Abstract
Abstract: This study aims to determine the effect of competence and due professional care on the quality of the audit results Internal Auditor at Inspectorate Riau Province (APIP). This study uses multiple regression analysis. The population in the study were all auditors in Riau Provincial Inspectorate totaling 52 people. The population is all auditors in Riau Province Inspectorate which totaled 52 people. While the number of samples using a sampling technique saturated / census sampling technique in which all members of the population used as a sample. The results showed that the statistically variable competence and due professional care have a significant effect on audit quality. The implications of this study emphasize the importance of the ability of auditors in each audit assignment.
 Keywords: Audit Quality, Competence, Due Professional Care
Highlights
Auditor dalam melakukan pekerjaannya dituntut untuk menghasilkan laporan audit yang berkualitas
This study aims to determine the effect of competence and due professional care on the quality of the audit results Internal Auditor at Inspectorate Riau Province (APIP)
The results showed that the statistically variable competence and due professional care have a significant effect on audit quality
Summary
Pengawas Internal Pemerintah (APIP) yang melaksanakan audit internal dilingkungan pemerintah daerah, kriteria kualitas yang dikemukakan oleh DeAngelo yaitu probabilitas temuan dan pelaporan atas penyelewengan, dapat juga merupakan kriteria audit yang berkulitas bagi Inspektorat. Auditor inspektorat dalam melaksanakan audit juga dipengaruhi berbagai faktor seperti independensi, kompetensi, kecermatan dan keseksamaan, serta lingkungan pengendalian (Apriliyani et al, 2013). Standar merupakan suatu persyaratan umum yang harus dimiliki oleh auditor internal pemerintah dalam hal ini Aparat Pengawas Internal Pemerintah (APIP). Dalam Standar umum pertama APIP disebutkan bahwa audit harus dilaksanakan oleh seseorang atau lebih yang memiliki keahlian dan pelatihan teknis yang cukup sebagai auditor Untuk menghasilkan audit yang berkualitas tinggi, penelitian terdahulu telah menemukan bahwa terdapat faktor-faktor seperti kompetensi dan due professional care auditor yang berperan menentukan kualitas audit Hasil penelitian menunjukkan bahwa indepedensi, due professional care dan akuntabilitas berpengaruh signifikan terhadap kualitas audit, sedangkan faktor pengalaman tidak berpengaruh terhadap kualitas audit
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