Strengthening Independence

Oct 13, 2025 by miodeya.com 93 views

Introduction

The quality of government internal oversight audit (APIP) is a crucial aspect of ensuring good and accountable governance. The APIP is responsible for conducting audits to ensure that government funds are used efficiently and effectively. However, the quality of APIP audits can be affected by various factors, including the competencies, independence, motivation, and auditor ethics of APIP personnel. This study aims to reveal and analyze the effect of these factors on the quality of APIP audit in the Inspectorate of East Aceh Regency.

Methodology

This study uses a comparative causal method to analyze the effect of competencies, independence, motivation, and auditor ethics on the quality of APIP audit. The research population consisted of 51 APIP personnel in the East Aceh District Inspectorate, and all of them were used as samples. The hypothesis is tested using multiple linear regression analysis with the help of the SPSS program.

Results

The results of this study show that simultaneously, competence, independence, motivation, and auditor ethics have a significant effect on the quality of APIP audit. Partially, competence, independence, motivation, and auditor ethics have a positive and significant effect on audit quality. Work experience as a moderation variable does not strengthen or weaken the correlation between competencies, independence, motivation, and auditor ethics with APIP audit quality.

Deeper Analysis

The results of this study indicate that internal factors such as competence, independence, motivation, and ethics of the auditor play an important role in determining the quality of APIP audit. The following is further explanation:

Competency

APIP personnel who have high competence, such as adequate audit knowledge and skills, will be able to carry out audit tasks more effectively and efficiently. This will improve the quality of the audit produced. Competence is a critical factor in determining the quality of APIP audit, as it enables APIP personnel to identify and address audit issues effectively.

Independence

Independence of APIP personnel from the influence of other parties in carrying out audit tasks is very important to maintain the objectivity and integrity of the audit results. Strong independence will produce a more credible and reliable audit. Independence is essential in ensuring that APIP personnel are not influenced by external factors that may compromise the audit results.

Motivation

APIP personnel who have high motivation will be more encouraged to work hard and produce quality audits. Motivation can be improved through various ways, such as appreciation, recognition, and opportunities for self-development. Motivation is a critical factor in determining the quality of APIP audit, as it enables APIP personnel to work effectively and efficiently.

Auditor Ethics

High auditor ethics will ensure that APIP personnel carry out audit duties honestly, fairly, and responsibly. Strong auditor ethics will build public trust in audit results. Auditor ethics is essential in ensuring that APIP personnel are committed to producing high-quality audits that are free from bias and external influence.

Effect of Work Experience

This study shows that work experience does not have a significant influence on the quality of APIP audit. This may be due to internal factors such as competencies, independence, motivation, and auditor ethics more dominant in determining audit quality. Nevertheless, work experience still has an important role in increasing the knowledge and skills of APIP personnel audit.

Recommendation

Based on the results of the study, here are some recommendations that can be applied to improve the quality of APIP audits in the Inspectorate of East Aceh Regency:

Increasing Competency

Improving the competency of APIP personnel through training, education, and certification that is relevant to the audit field. This will enable APIP personnel to carry out audit tasks more effectively and efficiently.

Strengthening Independence

Creating a mechanism that can maintain the independence of APIP personnel, such as the separation of duties and responsibilities, as well as strict rules related to conflicts of interest. This will ensure that APIP personnel are not influenced by external factors that may compromise the audit results.

Increasing Motivation

Giving awards, recognition, and opportunities for self-development to APIP personnel who excel. This will encourage APIP personnel to work hard and produce quality audits.

Improved Auditor Ethics

Implementing the auditor's code of ethics strictly and providing strict sanctions for APIP personnel who violate the code of ethics. This will ensure that APIP personnel are committed to producing high-quality audits that are free from bias and external influence.

By applying the above recommendations, it is expected that the quality of APIP audit in the East Aceh Regency Inspectorate can continue to increase and support the achievement of good and accountable governance.

Conclusion

This study reveals that internal factors such as competence, independence, motivation, and auditor ethics play an important role in determining the quality of APIP audit. The results of this study provide valuable insights into the factors that affect the quality of APIP audit and provide recommendations for improving the quality of APIP audits in the Inspectorate of East Aceh Regency.

Q: What is the purpose of this study?

A: The purpose of this study is to reveal and analyze the effect of competencies, independence, motivation, and auditor ethics on the quality of APIP audit in the Inspectorate of East Aceh Regency.

Q: What is the method used in this study?

A: The method used in this study is comparative causal. The research population consisted of 51 APIP personnel in the East Aceh District Inspectorate, and all of them were used as samples. The hypothesis is tested using multiple linear regression analysis with the help of the SPSS program.

Q: What are the results of this study?

A: The results of this study show that simultaneously, competence, independence, motivation, and auditor ethics have a significant effect on the quality of APIP audit. Partially, competence, independence, motivation, and auditor ethics have a positive and significant effect on audit quality. Work experience as a moderation variable does not strengthen or weaken the correlation between competencies, independence, motivation, and auditor ethics with APIP audit quality.

Q: What are the factors that affect the quality of APIP audit?

A: The factors that affect the quality of APIP audit are:

Competence: APIP personnel who have high competence, such as adequate audit knowledge and skills, will be able to carry out audit tasks more effectively and efficiently.
Independence: Independence of APIP personnel from the influence of other parties in carrying out audit tasks is very important to maintain the objectivity and integrity of the audit results.
Motivation: APIP personnel who have high motivation will be more encouraged to work hard and produce quality audits.
Auditor Ethics: High auditor ethics will ensure that APIP personnel carry out audit duties honestly, fairly, and responsibly.

Q: What is the role of work experience in determining the quality of APIP audit?

A: Work experience does not have a significant influence on the quality of APIP audit. However, work experience still has an important role in increasing the knowledge and skills of APIP personnel audit.

Q: What are the recommendations for improving the quality of APIP audits in the Inspectorate of East Aceh Regency?

A: The recommendations for improving the quality of APIP audits in the Inspectorate of East Aceh Regency are:

Increasing Competency: Improving the competency of APIP personnel through training, education, and certification that is relevant to the audit field.
Strengthening Independence: Creating a mechanism that can maintain the independence of APIP personnel, such as the separation of duties and responsibilities, as well as strict rules related to conflicts of interest.
Increasing Motivation: Giving awards, recognition, and opportunities for self-development to APIP personnel who excel.
Improved Auditor Ethics: Implementing the auditor's code of ethics strictly and providing strict sanctions for APIP personnel who violate the code of ethics.

Q: What are the implications of this study?

A: The implications of this study are that internal factors such as competence, independence, motivation, and auditor ethics play an important role in determining the quality of APIP audit. The study provides valuable insights into the factors that affect the quality of APIP audit and provides recommendations for improving the quality of APIP audits in the Inspectorate of East Aceh Regency.

Q: What are the limitations of this study?

A: The limitations of this study are that it only focuses on the Inspectorate of East Aceh Regency and does not generalize to other regions. Additionally, the study only examines the effect of internal factors on the quality of APIP audit and does not consider external factors.

Q: What are the future research directions?

A: The future research directions are to examine the effect of external factors on the quality of APIP audit, to generalize the findings to other regions, and to explore the impact of APIP audit on good and accountable governance.