Faktor-Faktor yang Mempengaruhi Kualitas Audit di Inspektorat Kota Medan

Abstract

This study aims to examine the influence of competence, integrity, and work experience on audit quality at the Medan City Inspectorate. The research employs a quantitative descriptive design, which involves a systematic and deliberate effort to provide solutions to a problem and to obtain more comprehensive insights into observed phenomena through structured research stages using a quantitative approach. The study focuses on specific measurable indicators. The population of this research includes all Government Internal Supervisory Apparatuses (APIPs) at the Medan City Inspectorate, comprising 55 individuals-34 functional auditors and 21 P2UPD officials. Primary data were collected through questionnaires distributed to all respondents. The data analysis was conducted using descriptive statistics and Partial Least Squares Structural Equation Modeling (PLS-SEM). The results reveal that competence, integrity, and work experience each have a positive and significant effect on audit quality at the Medan City Inspectorate.