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• W2784482712 abstract "Abstract. The effective role of the Government Internal Auditor (APIP) can be realized if supported by a professional and competent Auditor with an increasingly qualified internal audit result. In order to implement the results of quality internal audi, it requires a quality measure in accordance with the mandate of assignment of each APIP. This research aims to identify the influences of competence, objectivity and job experience towards quality of audit results at The Financial and Development Supervisory Board (BPKP) Representative of North Sulawesi Province.Respondents are auditors who work in BPKP Representative North Sulawesi Province. There were 76 respondents. This study used primary data. Data were collected by questionnaires.The results show that the coefficient of determination is 0.620. It means 62% audit quality is influenced by competency, objectivity, and job experience. On the other hand, the remaining of 38% is influenced by other factors beyond this study. Partially hypothesis test (t test) was conducted in order to know the influence of each independent variable individually towards the dependent variable. The analysis result shows that competency, objectivity and job experience have positively significant influences towards quality of audit result.Keywords: competency, objectivity, job experience, and quality of audit result.Abstrak. Peran Aparat Pengawas Internal Pemerintah (APIP) yang efektif dapat terwujud jika didukung dengan auditor yang profesional dan kompeten dengan hasil audit intern yang semakin berkualitas. Dalam rangka mewujudkan hasil audit intern yang berkualitas diperlukan suatu ukuran mutu yang sesuai dengan mandat penugasan masing-masing APIP. Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi, obyektivitas dan pengalaman kerja terhadap kualitas hasil audit pada Perwakilan Badan Pengawasan Keuangan dan Pembangunan (BPKP) Provinsi Sulawesi Utara.Responden dalam penelitian adalah auditor yang bekerja di Perwakilan BPKP Provinsi Sulawesi Utara.Jumlah responde adalah76 auditor.Jenis data yang digunakan dalam penelitian ini adalah data primer.Pengumpulan data dilakukan dengan kuesioner.Hasil penelitian berdasarkan perhitungan koefisien determinasi dalam penelitian ini adalah 0,620 artinya kualitas hasil audit sebesar 62% dipengaruhi oleh kompetensi, obyektivitas dan pengalaman kerja. Sedangkan sisanya 38% dipengaruhi oleh faktor lain di luar penelitian ini. Pengujian hipotesis secara parsial dilakukan melalui uji t untuk mengetahui besarnya pengaruh masing-masing variabel independen secara individual terhadap variabel dependen. Hasil analisis menunjukkan bahwa kompetensi, obyektivitas dan pengalaman kerja, memiliki pengaruh positif dan signifikan terhadap terhadap kualitas hasil audit.Kata kunci: kompetensi, obyektivitas,pengalaman kerja, dan kualitas hasil audit." @default.
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• W2784482712 date "2017-08-03" @default.
• W2784482712 modified "2023-10-18" @default.
• W2784482712 title "Pengaruh Kompetensi, Objektivitas, dan Pengalaman Kerja Terhadap Kualitas Hasil Audit pada Perwakilan BPKP Provinsi Sulawesi Utara" @default.
• W2784482712 doi "https://doi.org/10.35800/jjs.v8i2.16902" @default.
• W2784482712 hasPublicationYear "2017" @default.
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