Determinan Kualitas Hasil Audit Aparat Inspektorat dalam Keuangan Daerah Provinsi Nusa Tenggara Barat

Abstract

This study used 20 internal auditors of West Nusa Tenggara Inspectorate Apparatus as sample, determined based on saturated or census sampling method. This study uses multiple linear regression analysis with the quality of local government internal audit results as the dependent variable as well as the independence, integrity and competence of internal auditors as independent variables. The results of this study indicate that there is positive and partial influence between the independence and auditor integrity to the audit quality. Meanwhile, the study found that competence has no positive and significant influence on the quality of audit result. The coefficient of determination indicates that the independent, integrity and competence simultaneously affect the dependent variable (the quality of audit result) of 41,5%, while the remaining 58,5% influenced by other factors.

Analysis of Factors Affecting Performance of the Government Internal Supervisory Apparatus at the Inspectorate of Humbang Hasundutan Regency with Workplace Stress as a Moderating Variable

“…On the other hand, according to Hasibuan (2020), competence does not affect employee performance because competence is difficult to form if high education is not obtained first. These results are in line with Septian et al (2021). Sutrisno (2017) reveals that it can be interpreted as a stimulant of desire and the driving force of one's will because each motive has a specific goal to be achieved.…”