Pengaruh Independensi Auditor, Risiko Audit, Kualitas Sumber Daya Manusia Aparat Desa, Pemanfaatan Teknologi Informasi terhadap Kualitas Audit Dana Desa dengan Peran Masyarakat dan Pendamping Desa sebagai Variabel Moderasi

Abstract

This research focuses on analyzing and looking for empirical evidence about internal and external factors that influence the quality of village fund audits using a quantitative approach. The variable auditor independence, audit risk is an internal factor of the auditor and external factors are the quality of human resources (HR) of village officials, the use of information technology by village officials as well as the role of the community and the role of village assistants as moderating variables to find out and test whether it strengthens or weakens the variable. independent of the dependent variable. The research population is internal auditors in district governments throughout North Sumatra Province. The data source was obtained by distributing questionnaires via Google Form and also conducting interviews and observations with several internal auditors in several regions, then for hypothesis testing the data was processed using the Structural Equation Modeling (SEM) technique using the SmartPLS application, while statistical descriptive testing used the SPSS application. There are twelve research questions that are hypothesized. Obtained four independent variables, both internal and external auditor factors, which have a direct influence on the dependent variable, the hypothesis is accepted. The two moderating variables resulted in five hypotheses being accepted and three hypotheses being rejected. The research results found that the variables of auditor independence and the use of information technology by village officials had a positive and significant effect on the quality of village fund audits. The audit risk variables and the quality of village officials' human resources have a negative and significant effect on the quality of village fund audits. The test results for the variable quality of village officials' human resources contradict the hypothesis, this confirms several previous research results that the current condition of village officials' human resources is very inadequate in their ability to manage village funds in a transparent and accountable manner. Furthermore, the influence of the community's role as a moderating variable strengthens auditor independence and audit risk on the quality of village fund audits and weakens the quality of village officials' human resources and the use of information technology by village officials on the quality of village fund audits. This confirms that community participation is weak and has not been able to make a significant contribution to the development and progress of the village. Then the influence of the role of the village assistant as a moderating variable strengthens the auditor's independence, the quality of village officials' human resources and the use of information technology by village officials, and weakens the auditor's risk on the quality of the village fund audit, which means that a low role of the village assistant will weaken attention, thoroughness and thoroughness auditors in examining audit evidence will reduce the quality of village fund audit results.