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All Journal Jurnal Mirai Management Advances: Jurnal Ekonomi & Bisnis
Susanto Salim
Universitas Tarumanagara, Jakarta, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Kompetensi, Independensi, Tekanan Waktu, Dan Beban Kerja Terhadap Kualitas Audit Intern Pemerintah Fransiskha Mersyani; Susanto Salim
Jurnal Mirai Management Vol 11, No 1 (2026)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v11i1.11989

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kompetensi, independensi, tekanan waktu, dan beban kerja terhadap kualitas audit intern pemerintah. Fenomena lemahnya tata kelola pemerintahan yang ditandai dengan berbagai kasus korupsi di sektor publik menunjukkan masih rendahnya efektivitas fungsi audit intern pemerintah (APIP). Penelitian ini menggunakan pendekatan kuantitatif kausal dengan data primer yang dikumpulkan melalui survei kuesioner terhadap 41 auditor intern pada Inspektorat Kementerian Sekretariat Negara. Teknik pemilihan sampel menggunakan sampel jenuh (sensus). Analisis data dilakukan dengan model regresi linier berganda menggunakan SPSS versi 31. Hasil uji simultan menunjukkan bahwa seluruh variabel independen secara bersama-sama berpengaruh signifikan terhadap kualitas audit intern (F=11,609; p
Analysis of Factors Affecting the Quality of Internal Audits in the Indonesian Government Sector: A Case Study of the Inspectorate of the Ministry of the State Secretariat Fransiskha Mersyani; Susanto Salim
Advances: Jurnal Ekonomi & Bisnis Vol. 4 No. 3 (2026): May - June
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v4i3.936

Abstract

Purpose: This study aims to analyze the effects of competence, independence, time-budget pressure, and workload on the quality of internal audits within the Inspectorate of the Ministry of the State Secretariat. Research Method: This study employed a quantitative approach with a causal design. Primary data were collected through a questionnaire distributed to all 41 internal auditors using census sampling. The data were analyzed using multiple linear regression with IBM SPSS Statistics 31. Results and Discussion: The study indicates that competence and independence have a significant positive effect on the quality of internal audits, whereas time budget pressure has a significant negative effect. Workload shows a negative relationship but does not have a significant effect. These findings suggest that the quality of internal audits is determined more by the auditors’ professional capacity and the effectiveness of assignment execution. Implications: The research findings provide input to strengthen the competencies, independence, and time management of APIP personnel to improve the quality of internal audits. Originality: This study expands the application of Agency Theory by examining the determinants of internal audit quality at APIPs within central government ministries, which have institutional characteristics distinct from those of local government inspectorates.
Co-Authors Fransiskha Mersyani Fransiskha Mersyani