Several factors affect the audit quality in South Sulawesi Inspectorate

Muhammad Suun

doi:10.33096/atestasi.v4i1.675

Abstract

This study aims to assess the quality of audit results at the South Sulawesi Province Inspectorate Office. The competence, independence, objectivity, and integrity of auditors are the independent variables in this study, while the quality of audit results is the dependent variable. Purposive sampling was used as the method of sampling. Multiple Regression Analysis was used to analyze the data, which was then processed using SPSS 24. A questionnaire was distributed directly to the South Sulawesi Provincial Government Internal Supervisory Apparatus to collect data. The study found that auditor competence, independence, objectivity, and integrity have a significant positive effect on the quality of audit results, both simultaneously and partially. To improve audit quality, auditors must constantly monitor and improve the quality of their experience and knowledge at all levels of the Public Accounting Firm's organizational structure, including junior, senior, and higher levels, by attending training on relevant topics. Auditors are also expected to maintain an independent mental attitude, objectivity and integrity at all times.

Highlights

This study aims to assess the quality of audit results at the South Sulawesi Province Inspectorate Office
The third hypothesis (H3) test results show that objectivity has a significant impact on audit quality empirically. This result indicates that the (H3) submission has been accepted. These findings suggest that to improve the quality of examination results, the South Sulawesi Provincial Government Internal Supervisory Apparatus needs to maintain professional impartiality when collecting, evaluating, and processing audit data/information
Based on the findings of the analysis and discussion, this study discovered that the variables of competence, independence, objectivity, and integrity impact audit quality

Summary

Introduction

APIP's responsibilities and functions, according to (Iswanto & Rufaedah, 2019), including making recommendations and reporting work results in the form of inspection reports based on auditing standards for government internal control apparatus. Because many partners have not paid, regional company cash holders have not deposited, treasurers have not collected local taxes, partner returns are not smooth, civil servants have not returned, civil servants' trips are suspected to be fictitious, responsibility for eating and drinking is not appropriately, and so on, the follow-up evaluation of Inspekrorat and BPK's findings continues to rise Auditors with sufficient knowledge will find it easier to keep up with increasingly complex developments

Objectives

Results

Discussion

Conclusion