The Influence of Competence, Independence, and Professionalism of Government Internal Auditors on Audit Quality at the Representative Offices of the Financial and Development Supervisory Agency (BPKP)

https://doi.org/10.35912/jomabs.v1i3.2102
Published: Apr 23, 2024

Abstract:

Purpose: Many cases related to audit quality in Indonesia have become phenomena that need to be investigated. Some determinants of audit quality are competence, independence, and professionalism. In practice, an auditor has problems carrying out his duties. However, this is a challenge for auditors. Therefore, the purpose of this resource is to determine The Influence of Competence, Independence, and Professionalism of Government Internal Auditors on Audit Quality at the Representative Offices of the Financial and Development Supervisory Agency (BPKP) of South Sulawesi Province.

Method: The variables in this research are Competence (X1), Independence (X2), Professionalism (X3), and Audit Quality (Y). The study sample comprised of 40 respondents. The type of research carried out in this study was quantitative using primary data. The data-collection technique used in this study was a questionnaire. The population of this research included all internal auditors at the Representative Office of the Financial and Development Supervisory Agency (BPKP) of South Sulawesi Province. The sample used in this study was determined using a random sampling technique. Data analysis was conducted using descriptive statistical analysis, normality test, linearity test, multicollinearity test, heteroscedasticity test, multiple regression analysis test, R Square test, t statistical test, and F statistical test.

Result: The results of the research partially show that competence and professionalism have positive and significant effects on audit quality, while independence has positive and insignificant effects on audit quality. Simultaneously, it shows that the competence, independence, and professionalism of government internal auditors have a positive and significant effect on audit quality at the Representative Offices of the Financial and Development Supervisory Agency (BPKP) of South Sulawesi Province.

Keywords:
1. Competence
2. Independence
3. Professionalism
4. Audit Quality
Authors:
1 . Nisrinatul Nadhifa
University Hasanuddin, South Sulawesi, Indonesia
2 . Haliah Haliah
University Hasanuddin, South Sulawesi, Indonesia
3 . Nirwana Nirwana
University Hasanuddin, South Sulawesi, Indonesia
View PDF
How to Cite
Nadhifa, N., Haliah, H., & Nirwana, N. (2024). The Influence of Competence, Independence, and Professionalism of Government Internal Auditors on Audit Quality at the Representative Offices of the Financial and Development Supervisory Agency (BPKP). Journal of Multidisciplinary Academic Business Studies, 1(3), 301–312. https://doi.org/10.35912/jomabs.v1i3.2102
Download Citation
  1. Endnote/Zotero/Mendeley (RIS)
  2. BibTeX

Downloads

Download data is not yet available.
Issue & Section
Vol. 1 No. 3 (2024): May
Articles
References

    Arens, A. A., Elder, R. J., Beasley, M. S., & Jusuf, A. A. (2011). Jasa Audit dan Assurance: Pendekatan Terpadu (Adaptasi Indonesia). Jakarta: Salemba Empat.

    Bako, P. M. (2024). Audit committee attributes, audit quality and performance of oil and gas companies. International Journal of Financial, Accounting, and Management, 5(4), 511-522.

    Boynton, & C, W. (1992). textsModern auditing.

    DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of accounting and economics, 3(3), 183-199.

    Kirana, A. L. (2012). Pengaruh Profesionalisme Auditor Terhadap Pertimbangan Tingkat Materialitas Laporan Keuangan (Pada Kantor Akuntan Publik Komisariat Wilayah Bandung). Universitas Komputer Indonesia.

    Mandasari, R., & Rikumahu, B. (2023). The Impact of Capital Structure, Investment Growth, and Liquidity on Financial Performance of Automotive Companies and Its Components on The Indonesia Stock Exchange (2018-2022). Journal of Multidisciplinary Academic Business Studies, 1(1), 115-128.

    Munawaroh, S. (2019). Pengaruh independensi dan motivasi terhadap kualitas audit pada Kantor Inspektorat Kabupaten Berau. JEMMA (Journal of Economic, Management and Accounting), 2(1), 27-35.

    Ramadhan, I. D., & Mudzakar, M. K. (2022). The influence of abnormal audit fees, independence, and competence on audit quality. International Journal of Financial, Accounting, and Management, 4(1), 1-15.

    Sukrisno, A. (2004). Auditing (Pemeriksaan Akuntan) oleh Kantor Akuntan Publik. Edisi Ketiga Penerbit Fakultas Ekonomi Universitas Trisakti.

    Thalib, M. A. (2023). Reflection of Local Cultural Values behind Loss Accounting Practices by Ilabulo Sellers. International Journal of Accounting and Management Information Systems, 1(2), 97-107.

    Utami, A. P., Haliah, H., & Nirwana, N. (2022). Pengaruh Akuntabilitas Dan Independensi Terhadap Kualitas Audit Pada Kantor Akuntan Publik (KAP) Di Kota Makassar. Ar-Rihlah: Jurnal Keuangan dan Perbankan Syariah, 2(2), 134-148.

    Yendrawati, R. (2006). Analisis hubungan antara profesionalisme auditor dengan pertimbangan tingkat materialitas dalam proses pengauditan laporan keuangan. Journal of Accounting and Investment, 7(2), 219-242.

  1. Arens, A. A., Elder, R. J., Beasley, M. S., & Jusuf, A. A. (2011). Jasa Audit dan Assurance: Pendekatan Terpadu (Adaptasi Indonesia). Jakarta: Salemba Empat.
  2. Bako, P. M. (2024). Audit committee attributes, audit quality and performance of oil and gas companies. International Journal of Financial, Accounting, and Management, 5(4), 511-522.
  3. Boynton, & C, W. (1992). textsModern auditing.
  4. DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of accounting and economics, 3(3), 183-199.
  5. Kirana, A. L. (2012). Pengaruh Profesionalisme Auditor Terhadap Pertimbangan Tingkat Materialitas Laporan Keuangan (Pada Kantor Akuntan Publik Komisariat Wilayah Bandung). Universitas Komputer Indonesia.
  6. Mandasari, R., & Rikumahu, B. (2023). The Impact of Capital Structure, Investment Growth, and Liquidity on Financial Performance of Automotive Companies and Its Components on The Indonesia Stock Exchange (2018-2022). Journal of Multidisciplinary Academic Business Studies, 1(1), 115-128.
  7. Munawaroh, S. (2019). Pengaruh independensi dan motivasi terhadap kualitas audit pada Kantor Inspektorat Kabupaten Berau. JEMMA (Journal of Economic, Management and Accounting), 2(1), 27-35.
  8. Ramadhan, I. D., & Mudzakar, M. K. (2022). The influence of abnormal audit fees, independence, and competence on audit quality. International Journal of Financial, Accounting, and Management, 4(1), 1-15.
  9. Sukrisno, A. (2004). Auditing (Pemeriksaan Akuntan) oleh Kantor Akuntan Publik. Edisi Ketiga Penerbit Fakultas Ekonomi Universitas Trisakti.
  10. Thalib, M. A. (2023). Reflection of Local Cultural Values behind Loss Accounting Practices by Ilabulo Sellers. International Journal of Accounting and Management Information Systems, 1(2), 97-107.
  11. Utami, A. P., Haliah, H., & Nirwana, N. (2022). Pengaruh Akuntabilitas Dan Independensi Terhadap Kualitas Audit Pada Kantor Akuntan Publik (KAP) Di Kota Makassar. Ar-Rihlah: Jurnal Keuangan dan Perbankan Syariah, 2(2), 134-148.
  12. Yendrawati, R. (2006). Analisis hubungan antara profesionalisme auditor dengan pertimbangan tingkat materialitas dalam proses pengauditan laporan keuangan. Journal of Accounting and Investment, 7(2), 219-242.