FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KUALITAS AUDIT (Studi Empiris pada Auditor BPK RI di Wilayah Jawa Tengah dan Yogyakarta)

Abstract

The objective of this research is to analyze empirically the influence of independence, experience, accountability, integrity, and professionalism on audit quality in Audit Board of Indonesia. Common problems in this research are still many financial management problems of the country found by BPK’s audit so encourage the implementation of audit quality to address those problems. This research is empirical research using purposive sampling data gathering technique. The data taken using questionaires distributed to respondents. Respondens of this research are auditors of Audit Board of Indonesia in regional of Central Java and Yogyakarta when the research was held, that are Audit Board of Indonesia’s auditor of Central Java and Yogyakarta, and Audit Board of Indonesia’s auditor that are taking study in University of Diponegoro and University of Sebelas Maret. In this research there are six variables, consist of five independent variables, namely independence, experience, accountability, integrity, and professionalisme, and one dependent variable namely audit quality. Data were analyzed using multiple linear regression analysis method. The results of this research showed that the accountability, integrity, and professionalism have a positive and significant impact on audit quality, while the independence and experience do not have an impact on audit quality. The quality of audit is simultaniously influenced by the independence, experience, accountability, integrity, and professionalisme in the amount of 56,6%, while the remaining is influenced by other outside factors