Journal of Comprehensive Science
Vol. 4 No. 4 (2025): Journal of Comprehensive Science (JCS)

Pengaruh Kompetensi, Pengalaman, dan Batasan Waktu terhadap Objektivitas Auditor pada Bpkp Perwakilan Provinsi Papua Barat

Lokananta, Muhammad Ade (Unknown)

Article Info

Publish Date
04 May 2025

Abstract

This study aims to examine the influence of competence, experience, and time constraints on the objectivity of auditors at the BPKP Representative Office in West Papua Province. This research adopts a quantitative approach. The data used is primary data collected through a questionnaire survey completed by 36 respondents. The data was then analyzed using Structural Equation Modeling (SEM) with the SmartPLS 4.0 analysis tool. The results of this study conclude that competence has a positive effect on auditor objectivity, while experience and time constraints do not affect auditor objectivity.

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Journal Info
Journal of Comprehensive Science
Website

Abbrev

jcs

Publisher

Green Publisher Indonesia

Subject

Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Library & Information Science

Description

This journal publishes research articles covering multidisciplinary sciences, which includes: Humanities and social sciences, contemporary political science, Educational sciences, religious sciences and philosophy, economics, Engineering sciences, Health sciences, medical sciences, design arts ...