Analisis Faktor-Faktor yang Mempengaruhi Kualitas Hasil Audit di Lingkungan Pemerintah Daerah

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Jurnal Simposium Nasional Akuntansi XIII (SNA 13)

Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Hasil Audit di Lingkungan Pemerintah Daerah

Havidz Mabruri

Jaka Winarna

Fakultas Ekonomi Universitas Sebelas Maret


The objective of this research is to analyze the factors of independency, objectivity, experience, knowledge and integrity influence quality of audit result in the regional government. This research is conducted by using method survey to internal auditor of regional government which have followed Education and Training of Functional Position of Auditor, with type research of causality. Respondent perception is measured from questionnaire answered using ordinal measurement with the likert scale five point. Data analysis conducted with multiple regression model.

The hypothesis tested are revealed as that independency, objectivity, job experience, knowledge and integrity have influence to quality of audit result as well as partially and simultaneously. The result of the test revealed that independency, objectivity, job experience, knowledge and integrity as well as simultaneously influence quality of audit result. Partially, objectivity, job experience, knowledge and integrity have significant influence to quality of audit result.


The matter means that progressively auditor objective and auditor integrity conduct excelsior, more and more job experience and knowledge had by auditor, hence progressively mount or good progressively quality result of audit which was him conducting. while independency variable partially doesn’t influences to quality of audit result in the regional government.

Keyword: independency, objectivity, job experience, knowledge, integrity, quality of audit result.


State government-managed funds include large enough numbers. Accountability for the use of funds for government administration should be supported with a reliable adequate supervision to ensure the equitable distribution of funds to all public sector so that efekt ivitas and efficient use of funds can be accounted for. Government auditors consists of the Inspectorate General of the Department, the Internal Supervisory Unit (ISU) within State institutions and state enterprises / enterprises, the Provincial Inspectorate (Itwilprop), Regional Inspectorate District / City (Itwilkab / Itwilkot), Finance and Development Supervisory Agency (BPKP) and CPC (BPK), which is an institution independent external auditors.

Public sector auditing standards broadly refers to the Public Accountants Professional Standards (SPAP) applicable in Indonesia. The second general standards (SA section 220 in the SPAP, 2001) mentions that “In all matters relating to the engagement, independence in mental attitude must be maintained by the auditor”. This standard requires that auditors must be independent (not easily influenced), because he was carrying out his work in the public interest.


Quality of the work related to how well a job is done compared to established criteria. For auditors, the quality of work seen from the quality of the audits resulted in them being judged by how many auditors gave the correct response from the set of audit work completed IAP (Tan and Alison, 1999). ………

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