Abstract
This study was conducted with the aim to examine the influence of The Auditor’s Professional Skepticism, Competence, Independence and Complexity of The Audit on Audit Quality. The sample used in this study is 70 auditor by using purposive sampling method. The analysis technique that used in this study is multiple linear regression with significance level of 5%. The results of this study indicate that the value of Adjusted R Square is 0.547 or 54,7% which means that the ability ofindependent variables namely the Auditor’s Professional Skepticism, Competence, Independence and Complexity Audit in explaining the dependent variable that is Audit Quality is 54,7% and the rest 45,3%is explained by other variables outside of that variables used in this study. The results of this study also show that (1) The Auditor’s Professional Skepticism has significant effect on Audit Qualitybecause it has a significance value lower than the level of significance of 5% that is equal to 0,002 or 0,2% (2) Competence has significant effect on Audit Quality because it has a significance value lower than the level of significance of 5% that is equal to 0,024 or 2,4% (3) Independence has no significant effect on Audit Quality because it has a significance value greater than the level of significance of 5% that is equal to 0,610 or 61% (4) Complexity of The Audit has no significant effect on Audit Quality because it has a significance value greater than the level of significance of 5% that is equal to 0,341 or 34,1%.
Highlights
Dalam sebuah instansi pemerintahan dibutuhkannya pengawasan terhadap penggunaan dana pemerintah yang dilakukan oleh Aparat Pengawasan Intern Pemerintah (APIP) yang sesuai dengan peraturan undang-undang
The results of this study indicate that the value of Adjusted R Square is 0.547 or 54,7% which means that the ability of independent variables namely the Auditor’s Professional Skepticism, Competence, Independence and Complexity Audit in explaining the dependent variable that is Audit Quality is 54,7% and the rest 45,3% is explained by other variables outside of that variables used in this study
The results of this study also show that (1) The Auditor’s Professional Skepticism has significant effect on Audit Quality because it has a significance value lower than the level of significance of 5% that is equal to 0,002 or 0,2% (2) Competence has significant effect on Audit Quality because it has a significance value lower than the level of significance of 5% that is equal to 0,024 or 2,4% (3) Independence has no significant effect on Audit Quality because it has a significance value greater than the level of significance of 5% that is equal to 0,610 or 61% (4) Complexity of The Audit has no significant effect on Audit Quality because it has a significance value greater than the level of significance of 5% that is equal to 0,341 or 34,1%
Summary
Dari hasil pemeriksaan tindak lanjut diatas, masih ada sisa temuan yang belum ditindak lanjuti. Dengan masih adanya sisa temuan audit yang belum ditindak lanjuti berarti masih lemahnya kinerja auditor dalam melaksanakan rekomendasi yang ada. Perlu ditingkatkan lagi kinerja APIP setingkat inspektorat termasuk kementerian agar menghasilkan pemeriksaan yang berkualitas dengan menjaga independensi auditor pengawasan intern pemerintah dan harus profesional, objektif dan berkompeten dalam melakukan pemeriksaan dan pengawasan yang terintegrasi dalam kegiatan operasional dan mendokumentasikannya. APIP juga harus memiliki kompetensi yang tinggi dalam melakukan pemeriksaan atau pengawasan agar dapat mendeteksi adanya kecurangan dalam suatu instansi pemerintah. Berdasarkan teori diatas, dapat disimpulkan bahwa teori keagenan dalam sebuah instansi pemerintah muncul ketika adanya hubungan antara agen yaitu auditor pada inspektorat jenderal dengan principal yaitu pengguna informasi laporan hasil pemeriksaan, dimana adanya benturan kepentingan antara kedua belah pihak mengenai informasi laporan hasil pemeriksaan dikarenakan prinsipal tidak memiliki informasi yang cukup tentang kinerja dalam bentuk tingkat kualitas audit yang dihasilkan oleh agen
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