Pengaruh Pengalaman, Independensi, Dan Due Profesional Care Auditor Terhadap Kualitas Audit Laporan Keuangan Pemerintah (StudiEmpiris pada BPK-RI Perwakilan Provinsi Riau)

Abstract

The purpose of this study is to provide empirical evidence about the influenced of (1) audit experience, (2)  audit independence, (3) Due Care Professional on audit quality. The  respondent of this research consist of  46 auditors in BPK-RI at Riau.

This study used primary data that collected by survey method, using questioners.  Dependent variable is audit quality and independent variables are experience, independence as well as due professional care auditors. There are 3 hypotesis in this research that use analyzed using multiple regression, analysis until α = 0,05.

The findings  of this study are (1) Experience has a positive impact on audit quality,  (sig 0.001 < 0.05). Thus, the hypothesis 1 is supported, (2) Independence has a positive impact on audit quality,  (sig 0.012 < 0.05). Therefore, the hypothesis 2 is supported (3) Due care professional auditor has a significant impact on audit quality, (sig 0.013 < 0.05). its mean,   hypothesis 3 is supported. The implication of these findings  (1) The auditors should increase their truthfulness in conducting the audit, (2) The auditors should provide an appropriate response in decision making as it is more realistic for every audit engagement. The suggestion for the further study are to increase the number of respondent and execute the study in the different areas, consequently, the various information can be generalized.

Keywords: Audit quality, Audit Experience, Audit Independence, and Due Professional Care Auditors