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Mahza
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Analysis of Factors Affecting Public Sector Audit Quality in Indonesia Nst, Dito Aditia Darma; Dinar Rizki; Khairunisa; Mahza; Ika Agustina Siahaa
Journal of Scientific Insights Vol. 3 No. 1 (2026): Available online
Publisher : Science Tech Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69930/jsi.v3i1.670

Abstract

Public sector auditing plays a crucial role in ensuring accountability and transparency in the management of state finances. However, the quality of audits across government institutions remains uneven and is influenced by auditor competence, independence, understanding of audit standards, and the effectiveness of internal supervision. This study aims to identify issues in public sector auditing and analyze the factors affecting audit quality. The method employed is a literature review of relevant studies and regulations. The findings indicate that auditor competence and independence are the most decisive factors in improving the quality of public sector audits.
Co-Authors Dinar Rizki Dito Aditia Darma Nasution Ika Agustina Siahaa Khairunisa