Jurnal Ilmiah Akuntansi Peradaban
Vol 11 No 2 (2025)

Peran Independensi, Pengalaman Kerja dan Etika Audit dalam Meningkatkan Kualitas Audit Internal Pemerintah

Mamulati, Irman (Unknown)
Muhammad, Irsad (Unknown)



Article Info

Publish Date
31 Dec 2025

Abstract

The quality of internal government audits in Indonesia has come under public scrutiny due to numerous corruption cases in various regions. Even the audit opinion issued by the Supreme Audit Agency (BPK RI) does not guarantee that a region is free from corruption. This is due to weak independence, work experience, and audit ethics, which are often overlooked by government auditors. This study aims to analyze the influence of auditor independence, work experience, and ethics on the quality of internal audits in the North Maluku Provincial Government. The data analysis method used was multiple linear regression analysis. A total of 35 auditors served as the sample. The analysis tool used was SPSS 28, which processed the data. The results showed that auditor independence, work experience, and ethics influenced audit quality.

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Journal Info

Abbrev

jiap

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Akuntansi Peradaban adalah jurnal yang diterbitkan dua kali dalam satu tahun yakni pada bulan Juni dan Desember oleh Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Alauddin Makassar. Jurnal Ilmiah Akuntansi Peradaban yang terbit sejak 2015 ini mengkaji ...