THE INFLUENCE OF COMPETENCE, INDEPENDENCE AND MOTIVATION ON APIP AUDIT QUALITY AT THE NORTH SUMATERA PROVINCIAL INSPECTORATE
DOI:
https://doi.org/10.29313/kajian_akuntansi.v25i1.3407Abstract
Public demands for clean and KKN-free governance require the implementation of good supervisory functions by auditors over the implementation of government. Good government financial management must also be supported by good audit quality. Because if the quality of the audit is low, it is likely to provide leeway to make deviations use the budget. This study aims to (1) test the effect of auditor competence on audit quality, (2) test the effect of auditor independence on audit quality, (3) test the effect of auditor motivation on audit quality. The object of this research is at the North Sumatera Provincial Inspectorate Office. The sample in this study was 37 (Thirty-Seven) Auditors and Supervisors at the North Sumatera Provincial Inspectorate Office. Data collection is implemented by means of questionnaire method. The research method used is Partial Least Square (PLS) analysis using the Smart PLS 4.0 application. The results of this study show that (1) auditor competence has a positive effect on audit quality, (2) auditor independence has a positive effect on audit quality (3) auditor motivation has a positive effect on audit quality.
Keywords : Competence, Motivation, Independence, Audit Quality.
References
Aswar, K., Fahmi Givari, A., Wiguna, M., &; Hariyani, E. (2021). Determinants of audit quality: Role of time budget pressure. Problems and Perspectives in Management, 19(2), 308-319.
Coal, N. F. (2022). BPK Examines the 2021 North Sumatera Provincial Government Financial Statements, There Are 1,730 Recommendations. Retrieved March 2, 2023 from https://Sumatera.bisnis.com/read/20220527/533/1537512/bpk-periksa-laporan-keuangan-pemprov-sumut-2021-ada-1730-rekomendasi
BPKP. (2019). SPIP Assessment Results. https://www.bpkp.go.id/spip/konten/4144/Hasil-Penilaian-SPIP.bpkp
Darmawan, D., Sinambela, E. A., &; Mauliyah, N. I. (2016). The Effect of Competence, Independence and Workload on Audit Quality. JARES (Journal of Academic Research and sciences), 1(2), 5-5.
Fauziah, F. (2017). The influence of competence, independence, and motivation on audit quality in regional financial supervision (empirical study on BPKP auditors representing North Sumatera Province). Owner: Accounting Research and Journal, 1(1), 37-41.
Hajering, H. (2019). Moderating Ethics Auditor Influence of Competence, Accountability on Audit Quality. Accounting l, 23(3), 468-481.
Haryanto, N. O., &; Susilawati, C. (2018). The Influence of Internal Auditors' Competence, Independence, and Professionalism on Audit Quality. Journal of Business Accounting, 16(2), 171.
Hikmayah, N., &; Aswar, K. (2019). The impact of factors on the audit quality in Indonesia: The moderating effect of professional commitments. International Journal of Academic Research in Accounting, Finance and Management Sciences, 9(4), 285-293.
Idawati, W. (2014). Effect of Audit Rotation, Audit Fee and Auditor Competence to Motivation Auditor and Implications on Audit Quality (Study in Registered Public Accountant Firms at Bank Indonesia). Audit Fee and Auditor Competence to Motivation Auditor and Implications on Audit Quality (Study in Registered Public Accountant Firms at Bank Indonesia) (May 27, 2014).
Isaac, P., &; Shalehah, N. L. H. (2022). The Impact of Time Pressure, Audit Fees and Auditor Motivation on Audit Quality. Golden Ratio of Auditing Research, 2(1), 1-11.
Jefrynaldi, & Halmawati, H. (2021). The Effect of Auditor Independence and Motivation Competence on Internal Audit Quality (Empirical Study on Private Owned Enterprises and State-Owned Enterprises in Padang City). Journal of Accounting Exploration, 3(1), 233-247.
Kertarajasa, A. Y., Marwa, T., &; Wahyudi, T. (2019). The effect of competence, experience, independence, due professional care, and auditor integrity on audit quality with auditor ethics as moderating variable. Journal of Accounting, Finance and Auditing Studies, 5 (1) , 80-99.
Kuntari, Y., Chariri, A., &; Nurdhiana, N. (2017). The effect of auditor ethics, auditor experience, audit fees and auditor motivation on audit quality. Sriwijaya International Journal of Dynamic Economics and Business, 1(2), 203-218.
Report on the Implementation of Stranas PK Quarter VIII of 2022. Retrieved March 02, 2023 from https://stranaspk.id/uploads/documents/63e5ac987eb55-Rev_Laporan_Triwulan_VIII_2022.pdf
Mautz, R.K and H.A. Sharaf. 1993. The Philosophy of Auditing. Sarasota: American Accounting Association.
Munawaroh, S. (2019). The Effect of Independence and Motivation on Audit Quality at the Berau District Inspectorate Office. JEMMA (Journal of Economic, Management and Accounting), 2(1), 27-35.
Nadi, I. M. P. P., & Suputra, I. D. G. D. (2017). The influence of auditors' competence, experience, independence, and motivation on audit quality. Journal of Accounting Udayana University, 18(2), 942-964.
Natalia, D. L. 2021. Article Maximizing APIP to restore the economy and eradicate corruption. Retrieved March 2, 2023 from ttps:// www.antaranews.com/berita/2179058/memaksimalkan-apip-untuk-memulihkan-ekonomi-dan-memberantas-korupsi
Pattiasina, V., Noch, M. Y., Surijadi, H., Amin, M., &; Tamaela, E. Y. (2021). The relationship of auditor competence and independence on audit quality: An assessment of auditor ethics moderation and professional commitment. Indonesia Accounting Journal, 3(1), 14-26.
Pekuwali, Daniel. 2021. BPK Finds Irregularities in Financial Statements for Handling the Pandemic in North Sumatera. Retrieved March 2, 2023 from https://regional.kompas.com/read/2021/05/27/210726178/bpk-temukan-kejanggalan-dalam-laporan-keuangan-penanganan-pandemi-di-sumut
Audit Board Regulation No. 1 of 2017 dated January 6, 2017 concerning State Financial Inspection Standards. Retrieved February 27, 2023 from https://peraturan.bpk.go.id/Home/Details/31506/peraturan-bpk-no-1-tahun-2017
Regulation of the Head of BPKP Number: PER-211 / K / JF / 2010 concerning Auditor Competency Standards. Retrieved February 27, 2023 from https://jdihn.go.id/search/all-categories/detail/977061
Regulation of the Minister of State Apparatus Empowerment and Bureaucratic Reform number PER/05/M.PAN/03/2008 dated March 31, 2008 concerning Audit Standards for Government Internal Supervision Apparatus. Retrieved February 27, 2023 from https://peraturan.bpk.go.id/Home/Details/132995/permen-pan-rb-no-5-tahun-2008
Government Regulation (PP) No. 60 of 2006 dated August 28, 2008 concerning the Government Internal Control System. Retrieved February 27, 2023 from https://peraturan.bpk.go.id/Home/Details/4876
Government Regulation (PP) No. 72 of 2019 dated October 14, 2019 concerning Amendments to Government Regulation Number 18 of 2016 concerning Regional Equipment. Retrieved February 27, 2023 from https://peraturan.bpk.go.id/Home/Details/122033/pp-no-72-tahun-2019
Pinatik, S. (2021). The effect of auditor's emotional intelligence, competence, and independence on audit quality. International Journal of Applied Business and International Management (IJABIM), 6(2), 55-67.
Pirmansyah, P., Hasan, A., &; Andreas, A. (2019). The Effect of Competence, Independence, Professionalism and Time Budget Pressure on the Audit Quality of Inspectorate Officers with Experience as a Moderate Variable. Journal of Economics, 27(1), 14-26.
Prasanti, D. H. (2019). Effect of Independence, Work Experience and Competence on Audit Quality With Professional Ethics as A Moderating Variable (Doctoral dissertation, Universitas Jenderal Soedirman).
Sihombing, P. R. &; Arsani, A. M. 2022. SmartPLS application for beginner statistics. Bekasi: PT Dewangga Energi Internasional.
Suciwati, D. P., &; Suartika, I. K. (2020), August). The Effect of Competency, Independency, and Motivation of Auditor on Audit Quality (Empirical Study on Public Accounting Firms in Bali). In First International Conference on Applied Science and Technology (iCAST 2018) (pp. 195-199). Atlantis Press.
Syah, R. A., Rotinsulu, T. O., &; Rotinsulu, D. C. (2021). The influence of competence, independence, integrity, and motivation on the audit quality of the Bitung City Inspectorate Government Internal Supervisory Apparatus (APIP) in Regional Financial Supervision (Case Study of the Inspectorate) of Bitung City. Journal of Regional Economic and Financial Development, 19(1), 84-101.
Tjahjono, M. E. S., &; Adawiyah, D. R. (2019). The effect of auditor competence, auditor experience and auditor motivation on audit quality (Empirical Study on Auditors at the Banten Provincial Inspectorate). Journal of Integrated Accounting Research, 12(2), 253-269.
Tomasoa, T. F. (2020). The influence of independence and competence of Ambon City Inspectorate officers on audit quality. Inventory: Journal of Accounting, 4 (1), 41-52.
Yaumi, S. (2021). The Effect of Competence, Independence, and Integrity on Audit Quality in Regional Financial Supervision (Inspektorat Pemkab Lamongan). Journal of Ekbis, 22(1), 88-106.
Wardayati, S. M. (2016). The effects of accountability, objectivity, integrity, working experience, competence, independence and motivation of the examiner toward the quality of inspection results at the inspectorate of Lumajang regency.
Widiya, W., &; Syofyan, E. (2020). The influence of auditors' competence, independence, and ethics on the audit quality of inspectorate officials. Journal of Accounting Exploration, 2(4), 3737-3754.
Yaumi, S. (2021). The Effect of Competence, Independence, and Integrity on Audit Quality in Regional Financial Supervision (Inspektorat Pemkab Lamongan). Journal of Ekbis, 22(1), 88-106.
Zahmatkesh, S., &; Rezazadeh, J. (2017). The effect of auditor features on audit quality. Tékhne, 15(2), 79–87. doi:10.1016/j.tekhne.2017.09.003
Zainudin, A. D. P. A., Aswar, K., Lastiningsih, N., Sumardjo, M., &; Taufik, T. (2021). Analysis of potential factors influencing audit quality: The moderating effect of time budget pressure. Problems and Perspectives in Management, 19(4), 519-529.
