PENGARUH KOMPETENSI AUDITOR DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR INSPEKTORAT SERDANG BEDAGAI - Christin Natalia Sianipar; Nurrahmi Luthfiah Putri (JOURNAL OF SCIENCE AND SOCIAL RESEARCH, 2025)
Abstract: This study aims to examine the effects of auditor competence and auditor independence on audit quality at the Inspectorate Office of Serdang Bedagai Regency. The study is motivated by the relatively low rate of follow-up actions on audit findings and the occurrence of unsuccessful regional development projects, both of which indicate weaknesses in the effectiveness of the internal oversight system. This research employed a quantitative approach using a replication research design. The study population consisted of all Regional Apparatus Work Units (Satuan Kerja Perangkat Daerah/SKPD) responsible for financial management within the Serdang Bedagai Regency Government. A total of 30 respondents were included using a total sampling (census) technique. Primary data were collected through a structured questionnaire, while secondary data were obtained from a review of relevant literature. Data analysis was conducted using validity and reliability tests, classical assumption tests, and multiple linear regression analysis with the assistance of SPSS software. The findings reveal that (1) auditor competence has a positive and statistically significant effect on audit quality; (2) auditor independence has a positive but statistically insignificant effect on audit quality; and (3) auditor competence and auditor independence simultaneously have a significant effect on audit quality. These findings suggest that improvements in audit quality within the Serdang Bedagai Regency Inspectorate are more strongly influenced by auditor competence than by auditor independence. Keywords: auditor competence; auditor independence; audit quality; internal audit; inspectorate.   Abstrak: Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi auditor dan Independensi Auditor terhadap Kualitas Audit pada Kantor Inspektorat Kabupaten Serdang Bedagai. Latar belakang penelitian didasari oleh masih rendahnya tindak lanjut hasil audit dan adanya proyek daerah yang gagal, yang menunjukkan lemahnya efektivitas pengawasan internal. Metode penelitian menggunakan pendekatan kuantitatif dengan jenis penelitian replikasi. Sampel penelitian adalah seluruh SKPD yang menagani keuangan di lingkungan Pemerintah Kabupaten Serdang Bedagai yang berjumlah 30 orang, diambil dengan teknik total sensus. Data primer dikumpulkan melalui penyebaran kuesioner, sedangkan data sekunder diperoleh dari studi pustaka. Analisis data dilakukan melalui uji validitas, uji reliabilitas, uji asumsi klasik, dan regresi linier berganda dengan bantuan program SPSS. Hasil penelitian menunjukkan bahwa (1) kompetensi auditor berpengaruh positif dan signifikan terhadap kualitas audit; (2) independensi auditor berpengaruh positif namun tidak signifikan terhadap kualitas audit; dan (3) secara simultan kompetensi dan independensi auditor berpengaruh signifikan terhadap kualitas audit. Temuan ini mengindikasikan bahwa peningkatan kualitas audit di Inspektorat Kabupaten Serdang Bedagai lebih dominan dipengaruhi oleh kompetensi auditor dibandingkan independensinya. Kata kunci: Kompetensi Auditor, Independensi Auditor, Kualitas Audit, Inspektorat, Pengawasan Internal.