Pengaruh Kompetensi, Independensi dan Pengalaman Kerja terhadap Kualitas Audit (Studi Kasus pada Inspektorat Kota Bitung)

Abstract

The purpose of this research was to determine the effect of competence on audit quality, independence on audit quality, work experience on audit quality. competence, independence and work experience simultaneously on audit quality. This research is a type of associative quantitative research. This research was conducted at the Bitung City Inspectorate, with samples taken as many as 30 auditors at the Bitung City Inspectorate. Collecting data using a questionnaire method. The questionnaire was tested by testing its validity and reliability. The data collected were analyzed by statistical analysis using the classical assumption test, the coefficient of determination formula, T-Test and F-TEST with SPSS version 26. The data analysis method used was multiple linear regression analysis. The results showed that the competence variable, independence partially had a positive and significant effect on the quality of the audit results, while the work experience variable did not partially affect the quality of the audit. Simultaneously the variables of competence, independence, and work experience have a significant effect on the quality of the data by 31.7%. Conclusions and recommendations in this study competence, independence and work experience have an effect of 31.7% on audit quality at the Bitung City Inspectorate, while the remaining 68.3% is explained by other factors outside of this study. For this reason, further research is needed on the factors that influence audit quality, such as motivation, due professional care, accountability, and so on.

Keywords: Competence, Independence, Work Experience, Audit Quality.