The Effect Of Competence and Independence to Work Effectiveness Of Auditor

Ismet Sulila

Abstract


The research objective was to find out the influence of competence and independence on the work effectiveness of auditor at Regional Inspectorate of Gorontalo Province either partially or simultaneously. The approach used in this research was quantitative. The research method used expost facto. The technique of data analysis used multiple regression. The research finding showed that (1) competence of auditor had a positive and significant influence on the work effectiveness of auditor at Regional Inspectorate of Gorontalo Province by the determinant value of 23,50%. The meaning of the positive coefficient indicated that the higher the competence of auditor, the more effective work result of auditor at Regional Inspectorate of Gorontalo Province. (2) Independence of auditor had a positive and significant influence on the work effectiveness of auditor at Regional Inspectorate of Gorontalo Province by determinant value of 56,60%. The meaning of positive coefficient indicated that the more independent of auditor in doing inspection and functional supervision function, the more optimum work effectiveness of auditor at Regional Inspectorate of Gorontalo Province. (3) The competence and independence of auditor, simultaneously, had a significant influence on the work effectiveness of auditor at Regional Inspectorate of Gorontalo Province by determinant value of 61,70%.


Keywords


Effectiveness; Auditor Competence; Auditor Independence

Full Text:

PDF

References


Arens, Alvin A, Randal J. Elder dan Beasley Mark S, (2012). Auditing and Assurances Services - An Integrated Approach, Edisi Kedua belas, Prentice Hall

Bohawia, Mohammed.S; Gugus Irianto and Zaki Baridwan. (2015). The Effect of Working Experience, Integrity, Competence, and Organizational Commitment on Audit Quality (Survey State Owned Companies In Libya), IOSR Journal of Economics and Finance (IOSR-JEF) e-ISSN: 2321-5933, p-ISSN: 2321-5925.Volume 6, Issue 4. Ver. II (Jul. - Aug. 2015), PP 60-67 www.iosrjournals.org

Christiawan, Yulius Jogi, (2003), Kompetensi dan independensi akuntan publik : refleksi hasil penelitian empiris. Jurnal Akuntansi dan Keuangan, Vol.4, (No.2)

Dahlia Lia, Ellyn Octavianty. (2016). Pengaruh Kompetensi, Independensi dan Profesional Auditor terhadap Kualitas Audit. JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Volume 2 No. 1, Edisi 2, Hal. 16-37

Elfarini, E.C. (2007). Pengaruh Kompetensi dan Independensi Auditor terhadap Kualitas Audit. Universitas Negeri Semarang

Harhinto, Teguh. (2004). Pengaruh Keahlian dan Independensi Terhadap Kualitas Audit Studi Empiris Pada KAP di Jawa Timur, Semarang, Tesis Maksi Universitas Diponegoro

Hadiprajitno. (2012). Kharismatuti, Norma dan P. Basuki. “Pengaruh Kompetensi dan Independensi terhadap Kualitas Audit dengan Etika Auditor sebagai Variabel Moderasi” (Studi Empiris pada Internal Auditor BPKP DKI Jakarta), Diponegoro Journal of Accounting Vol.1 No.1 Hal 1-10

Justinia, Castellani. (2008). Kompetensi dan Independensi Auditor Pengaruhnya pada Kualitas Audit. Jurnal Trikonomika, Vol 7, No. 2, Desember. 114:121

Kovinna, Fransiska dan Betri, (2014). Pengaruh Independensi, Pengalaman Kerja, Kompetensi Dan Etika Auditor Terhadap Kualitas Audit (Studi Kasus Pada Kantor Akuntan Publik Di Kota Palembang), Skripsi, STIE MDP, Palembang

Mardiasmo, (2012). Akuntansi Sektor Publik, Yogyakarta: Penerbit Andi

Mulyadi. (2010). Auditing, Edisi Keenam, Buku 1. Jakarta: Penerbit Salemba Empat

Rai, I Gusti Agung. (2008). Audit Kinerja pada Sektor Publik. Jakarta: Penerbit Salemba Empat.

Sari Dea Nurfika, Haryanto. (2016). Analisis Determinan Efektifitas Auditor Internal Pada Inspektorat Provinsi Daerah Istimewa Yogyakarta. Jurnal Akuntansi & Auditing, Volume 13/No. 2

Setyaningrum Kuntadi, Dyah. (2019). Pengaruh Kompetensi,Independesni, Pekerjaan Audit dan Komunikasi terhadap Efektivitas Audit Internal, Cris Journal of Economics, Business & Accountancy Ventura Vol 22, No 1 (2019)

Siagian, Sondang, P. (2007). Teori Pengembangan Organisasi. Jakarta: Bina Aksara

Sulila, Ismet, (2019) Regional Financial Public Services Evaluation Based on Regional Budget and Expenditure. Jurnal Sosial dan Pembangunan MIMBAR. Volume 35 Nomor 2. Page 295-305 Print ISSN: 0215-8175; Online ISSN: 2303-2499. DOI: https://doi.org/10.29313/mimbar.v35i2.4674

Sulila, Ismet. (2019). An Analysis of the Effectiveness of Allocation of Village Fund Policy Implementation and Its Determining Factors in Gorontalo Regency. Jurnal Ilmiah Ilmu Administrasi Publik: Jurnal Pemikiran dan Penelitian Administrasi Publik Volume 9 Number 2, July– December 2019. Page 67-78 p-ISSN: 2086-6364, e-ISSN: 2549-7499. DOI: https://doi.org/10.26858/jiap.v9i2.10947

Sulila, Ismet. (2019). The Effect of Human Resource Competency and Implementation of SIMDA on the Quality of Financial Statement at BPKAD Office of Gorontalo City. Jurnal PUBLIK (Jurnal Ilmu Administrasi). Universitas Muhammadiyah Gorontalo, Volume 8 Nomor 1. Page 67-74. ISSN: 2301-573X (Print), ISSN: 2581-2084 (Online). DOI: http://dx.doi.org/10.31314/pjia.8.1.67-74.2019

Tangkilisan, Hessel Nogi S. (2005). Manajemen Publik, Jakarta: Grasindo

Winda, Khomsiyah dan Sofie. (2014). Pengaruh Kompetensi, Independensi, Tekanan Waktu, dan Etika Auditor Terhadap Kualitas Audit. E-Jurnal Akuntansi Fakultas Ekonomi. Universitas Trisakti, Volume 1 Nomor 2 September 2014, Hal 49-67, ISSN:2339-0832.


DOI: http://dx.doi.org/10.31314/pjia.9.2.176-185.2020

Article metrics

Abstract views : 55 | views : 22

Refbacks

  • There are currently no refbacks.


Copyright (c) 2020 Publik (Jurnal Ilmu Administrasi)

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Web
Analytics View Publik (Jurnal Ilmu Administrasi) Stats
 
Creative Commons License

Publik (Jurnal Ilmu Administrasi) is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.