PENGARUH KOMPETENSI,INDEPENDENSI,INTEGRITAS, DAN MOTIVASI TERHADAP KUALITAS AUDIT APARAT PENGAWAS INTERN PEMERINTAH (APIP) INSPEKTORAT KOTA BITUNG DALAM PENGAWASAN KEUANGAN DAERAH (Studi Kasus Inspektorat) KOTA BITUNG
Authors: Syah Rabiatul Adwia , Rotinsulu Tri Oldy , Rotinsulu Debby Ch. 
Published: July 2019

ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh kompetensi, independensi, dan motivasi terhadap kualitas audit aparat inspektorat daerah. Permasalahan umum dalam penelitian ini adalah adanya temuan audit yang tidak terdeteksi oleh aparat inspektorat sebagai auditor internal, akan tetapi ditemukan oleh auditor eksternal, Badan Pemeriksa Keuangan (BPK). Secara operasional variabel penelitian dielaborasi dalam beberapa indikator. Variabel kompetensi aparat dielaborasi kedalam tiga indikator, yaitu penguasaan standar akuntansi dan auditing, wawasan tentang pemerintahan, dan program peningkatan keahlian. Variabel independensi aparat dielaborasi kedalam dua indikator, yaitu gangguan pribadi dan gangguan ekstern. Variabel motivasi aparat dielaborasi kedalam tiga indikator, yaitu: tingkat aspirasi, ketangguhan, keuletan, dan konsistensi. Variabel kualitas audit dielaborasi kedalam empat indikator, yaitu: kualitas proses, kualitas hasil, dan tindak lanjut hasil audit. Hasil penelitian menunjukkan bahwa kompetensi dan independensi,integritas berpengaruh positif dan signifikan terhadap kualitas audit, sedangkan variabel motivasi tidak mempunyai pengaruh yang signifikan terhadap kualitas audit. Nilai koefisien determinasi menunjukkan nilai sebesar 0,369 = 36.9% artinya bahwa variable kualitas audit (Y) 36.9% vaariasinya dijelaskan oleh variasi variabel kompetensi, independensi, integritas dan motivasi, sisanya sebesar 63.1%, dijelaskan oleh faktor –faktor lain di luar model. Kata kunci: kualitas audit, kompetensi, independensi, integritas dan motivasi. ABSTRACT This study aims to examine the influence of competence, independence, and motivation on audit quality of regional inspectorate apparatus. A common problem in this study is that audit findings are not detected by the inspectorate apparatus as internal auditors, but are found by an external auditor, the Supreme Audit Agency (BPK). Operationally the research variables are elaborated in several indicators. The competence variables of the apparatus are elaborated into three indicators, namely the mastery of accounting and auditing standards, insights on governance, and skills improvement programs. The independence variables of the apparatus are elaborated into two indicators, namely personal disturbance and external disturbance. The motivational variables of the apparatus are elaborated into three indicators, namely: level of aspiration, toughness, persistence, and consistency. Audit quality variables are elaborated into four indicators, namely: process quality, result quality, and audit follow-up. The results showed that competence and independence, integrity have positive and significant effect on audit quality, while motivation variable has no significant effect on audit quality. The value of coefficient of determination shows the value of 0.369 = 36.9% means that the variable quality audit (Y) 36.9% variance explained by the variation of competence variables, independence, integrity and motivation, the rest of 63.1%, explained by other factors outside the model. Keywords: audit quality, competence, independence, integrity and motivatio