Analisis Faktor-faktor Yang Mempengaruhi Kualitas Hasil Audit Di Lingkungan Pemerintah Daerah (Studi Empiris Di Lingkungan Pemerintah Daerah Tasikmalaya)

Abstract

This study aims to identify, analyze and obtain empirical evidence about the influence of the independence, objectivity, work experience, knowledge, integrity and accountability of auditors on the quality of the audit results in the administration area. Tests done by government auditors sometimes encounter problems in implementation where their sense of family, togetherness and humane considerations too prominent. Another problem encountered in improving the quality of government auditors is to improve attitude / behavior, the ability of supervisory bodies in carrying out the examination, so that the supervision conducted can run fairly, effectively and efficiently. Therefore, in this study tries to examine the factors that affect the quality of auditing in local government. The population in this study is the auditor who works in the office of the district inspectorate / Tasikmalaya and Tasikmalaya regency. Selected samples are all civil servants working in the office inspectorate. Samples were taken by using purposive sampling method and of all questionnaires distributed, the number of 55 questionnaires, which can be processed as many as 53. The independent variables in this study is the independence (X1), objectivity (X2), work experience (X3), knowledge (X4 ), integrity (X5) and accountability (X6), while the dependent variable is the quality of the audit (Y). The data collected was processed using SPSS 17.0 for Windows. Then the data were analyzed using multiple regression analysis. The results showed that the variable independence, objectivity, work experience, knowledge, integrity and accountability significant positive effect on the quality of the audit results. This means that the more independent and objective auditor, the more work experience, more knowledge and higher integrity and accountability of an auditor, the better the quality of the audit does.