Faktor-Faktor yang Mempengaruhi Kualitas Audiit Aparat Pengawasan Intern Pemerintah (APIP) pada Inspektorat Kabupaten Aceh Timur

Abstract

The objective of this research was to find out and to analyze the influence of competence, independence, motivation, auditor ethics, and work experience as moderating variable on audit quality of AP IP (Government Internal Control Personnel) in the Inspectorate Agency of Aceh Timur Regency. The research used comparative causal method. The population was 51 APIP personnel in the Inspectorate Agency of Aceh Timur Regency, and all of them were used as the samples. The hypothesis was tested by using multiple linear regression analysis with an SPSS software program. The result of the research showed that, simultaneously, competence, independence, motivation, auditor ethics had significant influence on audit quality of APTP. Partially, competence, independence, motivation, auditor ethics had positive and significant influence on on audit quality. Work experience as moderating variable did not strengthen and weaken the correlation of competence, independence, motivation, and auditor ethics with audit quality ojAPIP.