Pengaruh Kompetensi, Kompleksitas Tugas, dan Tekanan Anggaran Waktu terhadap Kualitas Audit Internal Pemerintah Daerah (Studi Empiris pada Kantor Inspektorat Kabupaten/ Kota Se-Eks Karesidenan Surakarta)

Dony Pratomo (Badan Pengawas Keuangan dan Pembangunan Republik Indonesia (BPKP-RI))

Jurnal Akuntansi dan Bisnis
Vol 16, No 2 (2016)

The purpose of this study was to determine the effect of auditors competence, task complexity and time budget pressures on the audit quality at the intern local government. The study population was all auditors who are still active in the inspectorate office of Ex-Surakarta Regency / City. The method used in the determination of the sample is by purposive sampling. The research data came from questionnaires that have been obtained and filled out by respondents as many as 90 people with functional positions auditor. The variable in this study is the independent variable (independent) consisting of competence, task complexity and time budget pressure, and the dependent variable (dependent) is the audit quality. This study tested with multiple regression analysis. The results showed that the competence of auditors has positive effect on audit quality, the task complexity does not affect the quality of auditing despite having an inverse relationship to audit quality, while the time budget pressure has no effect on audit quality.