Pengaruh Kompleksitas Audit dan Kompetensi Terhadap Kualitas Hasil Audit di Perwakilan BPKP Sumatera Utara

Pengaruh Kompleksitas Audit dan Kompetensi Terhadap Kualitas Hasil Audit di Perwakilan BPKP Sumatera Utara, Audit Complexity, Competence, Audit Quality...

Author: DHONI SYAHPUTRA NASUTION
Date: 2024
Keywords: Audit Complexity, Competence, Audit Quality
Type: Jurnal
Category: penelitian

This study aims to analyze the determinants of the quality of audit results, namely analyzing the influence of factors: (1) Audit complexity on Audit Quality; (2) Competence on Audit Quality. This study uses primary data obtained through the distribution of questionnaires to 38 auditor respondents who work at the BPKP Representative Office of North Sumatra Province. This research questionnaire is measured using a Likert scale while the sample selection method is purposive sampling. Data analysis uses multiple linear regression test analysis tools and classical assumption tests consisting of normality tests, multicollinearity tests, and heteroscedasticity tests. Hypothesis testing is done with the t test, f test, and determination test (R²) with the help of SPSS 26 software. The results of this study indicate that (1) Audit complexity affects Audit Quality. This is indicated by the Sig value. 0.001 <0> t table 2.96537. (2) Competence affects Audit Quality. This is indicated by the Sig value. 0.000 <0> t table 2.96537. (3) Audit complexity and Competence simultaneously affect Audit Quality. This is indicated by a value of 0.000 <0> F table 4.89.

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