Image of Pengaruh Kompetensi, Independensi Dan Integritas Terhadap Kualitas Audit Kepatuhan Dengan Skeptisme Auditor Sebagai Pemoderasi (Studi Kasus Pada Inspektorat Daerah Se Provinsi Riau)
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Pengaruh Kompetensi, Independensi Dan Integritas Terhadap Kualitas Audit Kepatuhan Dengan Skeptisme Auditor Sebagai Pemoderasi (Studi Kasus Pada Inspektorat Daerah Se Provinsi Riau)

One of the commitments of the local government in realizing good
governance is through an effective monitoring system carried out by APIP. As one
of the APIPs, the Regional Inspectorate is a pillar whose duty is to supervise and
guard the implementation of programs contained in the Regional Revenue and
Expenditure Budget. As an implementation of risk management in Local
Government Agencies, the Inspectorate focuses on conducting compliance audits
that aim to minimize the risk of material misstatement in financial statements,
detect and prevent acts of fraud by certain parties. The increase in cases of fraud
in regional financial management is accompanied by an increase in the number of
cases of regional losses each year caused by a decrease in the quality of
compliance audits conducted by the regional inspectorate. This study aims to
examine and analyze the effect of competence, independence and integrity on
compliance audit quality moderated by auditor skepticism in the Inspectorate
apparatus throughout Riau Province. The population in this study amounted to
297 respondents with a sample of 233 respondents. The research method was
carried out by survey using a questionnaire. The data analysis used in this study
is the Warp PLS Structural Equation Modeling (SEM).
The results of the research hypothesis testing show that competence,
independence and integrity have a positive effect on compliance audit quality.
There is a significant influence of auditor skepticism in moderating auditor
competence, independence and integrity on compliance audit quality. Based on
this research, the theoretical implications can provide a stronger consideration of
previous research and the theory that has been explained. One of the managerial
implications in this study is that it is hoped that the Inspectorate auditors
throughout Riau Province in carrying out compliance audits can maintain a code
of ethics as auditors so that they always produce quality compliance audits.
Key words: Competence, Independence, Integrity, Auditor Skepticism and
Compliance Audit Quality

Ketersediaan
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Perpustakaan Universitas Riau 1910247703
1910247703
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
1910247703
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
1910247703
Tipe Isi
-
Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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