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All Journal Benefit : Journal of Bussiness, Economics, and Finance
Antoniette Ivena Cindy Ikun Djara
3Universitas Katolik Widya Mandira
Economics, Econometrics & Finance Education

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The Effect of Auditor Competence, Independence, and Work Experience on Audit Result Quality at the Regional Inspectorate of East Nusa Tenggara Province Antoniette Ivena Cindy Ikun Djara; Yolinda Yanti Sonbay; Susana Purnamasari Baso
Benefit: Journal of Bussiness, Economics, and Finance Vol. 4 No. 5 (2026): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v4i5.2251

Abstract

This study examines the effect of auditor competence, auditor independence, and work experience on audit result quality at the Regional Inspectorate of East Nusa Tenggara Province. The study is motivated by the strategic role of the Government Internal Supervisory Apparatus in strengthening public accountability, internal control, and risk-based supervision within local government. A quantitative approach was used with primary data collected through questionnaires distributed to auditors, Government Affairs Supervisory Officers, and other functional officers involved in audit assignments. The entire population of 84 respondents was used as the sample through a census technique. The data were analyzed using descriptive statistics, validity and reliability tests, classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination with SPSS. The results show that auditor competence has a positive and significant effect on audit result quality (B = 0.383; t = 3.186; p = 0.002), auditor independence has a positive and significant effect on audit result quality (B = 0.262; t = 2.362; p = 0.021), and work experience has a positive and significant effect on audit result quality (B = 0.284; t = 3.646; p = 0.000). Simultaneously, competence, independence, and work experience significantly affect audit result quality (F = 115.332; p = 0.000), with an adjusted R-square value of 0.805. These findings indicate that improving audit quality in regional inspectorates requires continuous capacity building, stronger safeguards for auditor independence, and well-managed audit assignment experience.
Co-Authors Susana Purnamasari Baso Yolinda Yanti Sonbay