Pengaruh Pelatihan Auditor, Pemanfaatan Teknologi, dan Pengalaman Auditor terhadap Kualitas Audit dengan Self-Efficacy sebagai Variabel Moderasi di Provinsi Sulawesi Tengah

Raniyah Farah Fatihah Laoh (Universitas Brawijaya)
Rizka Fitriasari (Universitas Brawijaya)

Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen
Vol. 5 No. 4 (2026): (Oktober) Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen

Internal audit plays an important role in realizing transparent and accountable governance, in which audit quality serves as the main indicator of supervisory effectiveness. This quantitative study aims to examine the effect of auditor training, technology utilization, and auditor experience on audit quality at the Central Sulawesi Inspectorate Office, with self-efficacy as a moderating variable. Data were obtained through questionnaires distributed to 59 auditor respondents selected using a purposive sampling technique and were analyzed using multiple linear regression and moderated regression analysis with SPSS 26. The findings indicate that auditor training and auditor experience have no effect on audit quality, whereas technology utilization has a positive and significant effect on audit quality. In addition, self-efficacy is unable to moderate the effects of auditor training, technology utilization, and auditor experience on audit quality. These findings indicate that audit quality is more influenced by system factors, particularly technology utilization, than by individual auditor factors.