PENGARUH PENGALAMAN, INDEPENDENSI, DAN KOMPETENSI PEMERIKSA TERHADAP KUALITAS PEMERIKSAAN

(Studi Kasus pada BPK RI Perwakilan Provinsi NTT)

Abstract

This study aims to examine the relationship variables experience, independence and competence of
auditors to audit quality, either partially or simultaneously, and the variable competence of
auditors as a moderation in the relationship between the auditor's independence with audit quality
using a sample population of auditor BPK RI Perwakilan Provinsi NTT totaling 61 person. The
analysis technique used is multiple linear regression and Moderated Regression Analysis (MRA).
The results showed that either partially or simultaneously, variable experience, independence, and
competence examiner positive effect on audit quality. While the different results are found in the
interaction with the independence and competence of auditors who audit quality does not have a
relationship. To develop this research, it is recommended that future researchers: a) using the
research instrument in accordance with the characteristics of the institution / organization
examiner, b) can extend the area of research and increase the number of samples in other work
units on the BPK Republik Indonesia so the results can be generalized, c) may consider to add
other variables that can affect the quality of the examination.