Faktor-Faktor yang Mempengaruhi Kualitas Audit dengan Program Kerja Pengawasan Tahunan (PKPT) sebagai Variabel Moderating Pada Pemerintah Kabupaten dan Kota di Sumatera Utara

Abstract

This research examines the influence of independence, competence, communication, professional skepticism, functional position, APIP and BPK synergy on the quality of audit results with the annual supervisory work program as a moderating variable. The object of this research is the Regency and City Inspectorates in North Sumatra Province, with the research subjects being auditors and PPUPD in the Regency and City Inspectorates in North Sumatra Province. The respondents for this research were 400 auditors. The research results reveal that independence, competence, communication, professional skepticism, functional positions, APIP synergy with BPK have a positive effect on audit quality. The Annual Supervision Work Program (PKPT) can moderate the influence of APIP synergy with BPK on Audit Quality. However, the Annual Supervision Work Program (PKPT) is unable to moderate the influence of independence, competence, communication, professional skepticism, functional position on audit quality. This research succeeded in clearly defining the difference between the direct influence of independence, competence, communication, professional skepticism, functional position, APIP and BPK synergy on audit quality, and the influence of independence, competence, communication, professional skepticism, functional position, APIP and BPK synergy through Annual Monitoring Work Program (PKPT) as a moderator of audit quality. This research also found that APIP's synergy with BPK directly or through moderating factors influences audit quality. Keywords