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PENGARUH PENGALAMAN KERJA, INDEPENDENSI, OBJEKTIVITAS, INTEGRITAS DAN KOMPETENSI TERHADAP KUALITAS HASIL PEMERIKSAAN

Sabri Tarigan, Prof. Erlina, SE., M.Si., Ph.D., Ak, dan Drs. Rasdianto, MA., Ak

ABSTRAK

Penelitian tentang pengawasan telah banyak dilakukan, namun sepanjang pengetahuan penulis, penelitian di Pemerintah Daerah tentang kualitas hasil pemeriksaan yang dilakukan oleh Inspektorat Daerah relatif masih sedikit. Tujuan penelitian ini dilakukan untuk mencari bukti empiris apakah ada pengaruh pengalaman kerja, independensi, objektivitas, integritas dan kompetensi terhadap kualitas hasil pemeriksaan. Populasi penelitian ini adalah seluruh inspektorat Provinsi Sumatera Utara. Unit analisisnya adalah seluruh auditor yang memeriksa keuangan daerah di Provinsi Sumatera Utara. Pengumpulan data dilakukan dengan kuesioner yang diantar langsung oleh penulis. Sebelum dilakukan pengujian hipotesis dengan analisa regresi berganda, terlebih dahulu dilakukan pengujian kualitas data dan uji asumsi klasik. Hasil penelitian menunjukkan bahwa secara simultan pengalaman kerja, independensi, objektivitas, integritas dan kompetensi berpengaruh terhadap kualitas hasil pemeriksaan. Sedangkan secara parsial pengalaman kerja tidak berpengaruh secara signifikan terhadap kinerja manajerial SKPD.

Kata Kunci: Pengalaman Kerja, Independensi, Objektivitas, Integritas, Kompetensi dan Kualitas Hasil Pemeriksaan.

Universitas Sumatera Utara

THE INFLUENCE OF JOB EXPERIENCE, INDEPENDENCY, OBJECTIVITY, INTEGRITY, COMPETENCY TO QUALITY OF AUDIT RESULT

Sabri Tarigan, Prof. Erlina, SE., M.Si., Ph.D., Ak, and Drs. Rasdianto, MA., Ak

ABSTRACT

Some studies about quality of audit result had been undertaken. However not much studies had been undertaken in local government. This research is to examine how far job experience, independency, objectivity, integrity and competency influence quality of audit result. This research is conducted by using method survey to internal auditor of government in Provinsi North Sumatera with type research of causality. Data analysis conducted with multiple regression model. The hypothesis tested are revealed as that job experience, independency, objectivity, integrity and competency have influence to quality of audit result as well as partially and simultaneously. The result of the test revealed that job experience, independency, objectivity, integrity and competency as well as simultaneously influence quality of audit result. Partially, independency, objectivity, integrity and competency have significant influence to quality of audit result. We suggest for future research in order to add more variable like etics, audit risk and than to extend the population.

Keywords: Job Experience, Independency, Objectivity, Integrity, Competency, Quality of Audit Result.

Universitas Sumatera Utara