Pengaruh Kompetensi, Pengalaman Kerja, Etika, Dan Supervisi Audit Terhadap Kualitas Hasil Audit Inspektorat Kabupaten/Kota Di Provinsi Sulawesi Utara

Abstract

. The consequence of the regional autonomy is the responsibility of local government to manage the region according to the principles of good governance. The Inspectorate\u27s role and functions were expected to create it, through improving the audit quality supported by quality and integrity of Government Internal Auditor (APIP). This study aimed to analyze the influences of competence, work experience, ethic, and audit supervision to the audit quality of Municipality Inspectorates in North Sulawesi Province simultaneously and partially used F-test and t-test with multiple linear analysis method.The population of this study was all of Inspectorate\u27s APIP of municipalities in North Sulawesi Province, and the sample were Inspectorate\u27s APIP of 4 municipality consist of Bitung, North Minahasa, Manado, and Talaud Islands as many as 125 respondents of APIP. The data used in this study was primary data collected by questionnaires.The results based on the calculation of the coefficient of determination in this study was 0.701 means the 70.1% audit quality influenced by competence, work experience, ethic, and audit supervision while the remaining 29.9% is influenced by other factors outside the study. After testing the hypothesis concluded that competence, ethic, and audit supervision has positively significant influences on the audit quality. While work experience has none positively significant influence on the audit quality