Journal of Scientific Insights
Vol. 3 No. 1 (2026): Available online

Analysis of Factors Affecting Public Sector Audit Quality in Indonesia

Nst, Dito Aditia Darma (Unknown)
Dinar Rizki (Unknown)
Khairunisa (Unknown)
Mahza (Unknown)
Ika Agustina Siahaa (Unknown)

Article Info

Publish Date
31 Jan 2026

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.

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Journal Info
Journal of Scientific Insights
Website

Abbrev

jsi

Publisher

CV. Science Tech Group

Subject

Education Engineering Public Health Social Sciences Other

Description

Journal of Scientific Insights (JSI) is an international, peer-reviewed, open-access journal dedicated to publishing high-quality research across a broad spectrum of disciplines. Emphasizing interdisciplinary collaboration, JSI welcomes original contributions that bridge science, engineering, ...