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July 16, 2025Devotion Journal of Research and Community Service0 citations

The Influence of Examiner Independence, Competence, and Work Experience on Audit Quality at The Inspectorate General of the Audit Board of the Republic of Indonesia

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MNMuhammad NahdloddinWWWidyasari Widyasari

Key Points

  • Auditor independence, competence, and work experience positively influence audit quality at BPK RI, indicating crucial factors for effective audits.
  • Results showed that all three factors are significant, highlighting the importance of skilled auditors for quality results.
  • Data was analyzed using IBM SPSS Statistics 26, with primary data collected from questionnaires filled by 86 examiners at BPK RI.
  • Findings suggest that enhancing these factors could lead to better audit practices and improved outcomes at the inspectorate.

Abstract

The purpose of this study is to analyze the influence of auditor independence, competence, and work experience on audit quality at the Inspectorate General of the Audit Board of the Republic of Indonesia (BPK RI). The sample for this study consisted of 86 respondents who are examiners at the Inspectorate General of BPK RI, and a non-probability sampling method was used. The type of data utilized is primary data, collected from questionnaires completed by respondents via Google Form. The software used to process the data in this research is IBM SPSS Statistics 26. The results indicate that auditor independence, competence, and work experience have a positive and significant influence on audit quality.

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Cite This Study

Nahdloddin et al. (2025) studied this question.

synapsesocial.com/papers/68af55c6ad7bf08b1eadbbechttps://doi.org/10.59188/devotion.v6i7.25484
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