Factors Affecting Audit Quality in Medan City Inspectorate

Vol 8 No 5 (2025): Volume 08 Issue 05 May 2025

Article Date Published : 14 May 2025 | Page No.: 2225-2242 | Google Scholar | Crossref doi for this article

Abstract :

This study aims to analyze the influence of competence, integrity and work experience on audit quality at the Medan City Inspectorate. The type of quantitative descriptive research is the design in this study. The quantitative descriptive research method is a conscious and systematic effort to obtain solutions to a problem and/or obtain more complete and in-depth information related to the phenomena that occur by following the research stages with a quantitative approach. This study emphasizes certain indicators that must be met. The population used in this study were all APIPs in the Medan City Inspectorate, totaling 55 people consisting of 34 functional auditor officials and 21 P2UPD officials. The data in this study used primary data collected by distributing questionnaires to all 55 respondents. The data analysis techniques used in this study were descriptive statistical analysis and PLS-SEM Statistical Analysis. Based on the calculation results, it was found that competence has a positive effect on audit quality at the Medan City Inspectorate. Integrity has a positive effect on audit quality at the Medan City Inspectorate. And work experience has a positive effect on audit quality at the Medan City Inspectorate.

Keywords :

Audit Quality, Competence, Integrity, Work Experience

References :

  1. Abdillah, W., & Jogiyanto. (2015). Partial Least Square: Alternatif Structural Equation Modeling (SEM) dalam Penelitian Bisnis. Yogyakarta: Andi Offset.
  2. Ahyat, A., Rahayu, S., & Yetti, S. (2021). Factors Affecting The Quality Of Regional. Journal of Business Studies and Management Review (JBSMR), 92-99. doi:https://doi.org/10.22437/jbsmr.v4i2.14183
  3. (2014). Pengaruh Kompetensi, Kompleksitas Tugas Dan Skeptisme Profesional Terhadap Kualitas Audit. Jurnal Akuntansi, 139-148.
  4. Akhriani, R., Hasan, H., & Nirwana. (2023). The Effect of the Local Government Financial Information Systems and Auditor Competence on Audit Quality. Indonesian Journal of Business Analytics (IJBA), 1979-1990. doi:https://doi.org/10.55927/ijba.v3i6.6622
  5. Alsughayer, S. (2021). Impact of Auditor Competence, Integrity, and Ethics on Audit Quality in Saudi Arabia. Open Journal of Accounting, 125-140.
  6. Alsughayer, Sulaiman A. (2021). Impact of Auditor Competence, Integrity, and Ethics on Audit Quality in Saudi Arabia. Open Journal of Accounting, 125-140.
  7. (2019). Pengaruh Integritas, Kompetensi, indepedensi, Pengalaman Kerja, dan Etika Profesi Terhadap Kualitas Audit (Studi Empiris Kepada Auditor BPKP Perwakilan Kalimantan Selatan. 70-90.
  8. Andriany, D. (2019). Pengaruh Faktor-Faktor Individual Terhadap Kualitas Audit. Jurnal Maneksi, 185-194.
  9. Anindya, E. (2012). Pengaruh Indepedensi, Ukuran Kantor Akuntan Publik dan Kompetensi terhadap Kualitas Audit (Studi Empiris pada KAP di Jakarta dan tangerang). 1-12.
  10. Arens, Elder, Beasley, & Hogan. (2017). Auditing and Assurance Services. 16th ed. Harlow: Pearson Education.
  11. Asmara, R. (2019). Determinants Of Audit Quality Based On Auditor’s Competence, Ethics And Independence: Empirical Study At Public Accounting Firms Of West Jakarta And South Tangerang In 2018. EPRA International Journal of Multidisciplinary Research (IJMR), 33-40. doi:https://doi.org/10.36713/epra2013
  12. Asosiasi Auditor Intern Pemerintah Indonesia. (2014). Standar Audit Intern Pemerintah Indonesia.
  13. Asosiasi Auditor Intern Pemerintah Indonesia. (2021). Standar Audit Intern Pemerintah Indonesia. Jakarta.
  14. Bamber, & Bamber. (2009). Discussion of Mandatory Audit Rotation, Audit Quality and Market Perception: Evidence from Taiwan. Contemporary Accounting Research, 392-402.
  15. Band, J. (2006). Consumer adoption of the online desktop. Tesis University of Pretoria Afrika Selatan.
  16. (1989). Auditor Reputation and The Pricing of IPO. The Accounting Review, 693-707.
  17. Boynton, W., Johnson, R., & Kell, W. (2002). Modern Auditing. Jakarta: Erlangga.
  18. Budiaji W. (2013). Skala pengukuran dan jumlah respon skala likert (The measurement scale and the number of responses in likert scale). Ilmu pertanian dan perikanan, 127-133.
  19. Budiman, A. (2023). Investigating the Impact of Auditor Independence, Professionalism, Competence, and Ethics on Audit Quality in the Inspectorate of West Java Province. Jurnal audit, pajak, akuntansi publik (AJIB), 10-20. doi: https://doi.org/10.32897/ajib.2023.2.1.2437
  20. Carcello, J. (1992). Audit Quality Attributes: The Perceptions of Audit Partners, Preparers and Financial Statement Users. Journal of Practice and Theory.
  21. Carolita, M. K. (2012). Pengaruh Pengalaman Kerja, Independensi, Objektivitas, Kompetensi dan Komitmen Organisasi terhadap Kualitas Hasil Audit (Studi pada Kantor Akuntan Publik di Semarang. Jurnal. Universitas Diponegoro:Semarang.
  22. Dasmaran, Verliani ; Lukman, Alpia Aliana. (2018). Effect Of Competence And Auditor Integrity To The Audit Quality In The Inspectorate Regency Of Serang (Inspektorat Kabupaten Serang). Jurnal Akuntansi Berkelanjutan Indonesia, 269-277.
  23. DeAngelo, L.E. (1981). Auditor Size and Audit Quality. Journal of Accounting and Economics, 183-199.
  24. Deis, D., & Giroux, G. (1992). Determinants Of Audit Quality In The Public Sector.
  25. Delves, D., & Patrick, B. (2010). Agency Theory Summary.
  26. detik news. (2020, November 10). KPK Tahan Bupati Labuhanbatu Utara Tersangka Kasus Mafia Anggaran. Retrieved from detik news: https://news.detik.com/berita/d-5249514/kpk-tahan-bupati-labuhanbatu-utara-tersangka-kasus-mafia-anggaran
  27. Efendy, M. (2010). Pengaruh Kompetensi, Indepedensi, dan Motivasi terhadap Kualitas Audit Aparat Inspektorat Dalam pengawasan Keuangan Daerah (Studi Empiris Inspektorat Kabupaten Gorontalo) . Tesis Universitas Diponegoro Semarang.
  28. Enzelin; Edi. (2021). Integritas, Obyektivitas, Kerahasiaan dan Pelatihan Auditor Berpengaruh terhadap Kualitas Hasil Audit Inernal.
  29. Erlina, Atmanegara, A., & Nasution, M. (2023). Metodologi Penelitian Edisi Revisi. Medan: Yayasan Al-hayat.
  30. Eskeland, G.A, & Thiele, H. (1999). Corruption under moral hazard’, Seminar for Theoretical Economics, World Bank Policy Research Working Paper No 2204.
  31. Fazmi, A., Widiyanti, M., Yusuf, M., & Perizade, B. (2022). The Influence of Career, Experience, and Professionalism on Audit Quality at The Audit Board of The Republic of Indonesia Representative of South Sumatera Province. International Research Journal of Management, IT & Social Sciences, 10-24. doi:https://doi.org/10.21744/irjmis.v10n1.2259
  32. Febrianti, R. N., & Uzliawati, L. (2023). Ethic Code on Internal Audit Quality and Auditor Performance; Case Study Internal Auditor Kejaksaan Agung RI. American International Journal of Business Management (AIJBM), 57-64.
  33. Futri, S., & Juliarsa, G. (2014). Pengaruh Indepedensi, Profesionalisme, Tingkat Pendidikan, Etika Profesi, Pengalaman dan kepuasan Kerja Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik di Bali. E-Jurnal Akuntansi, 41-58.
  34. Ghozali, Imam. (2014). Structural Equation Modeling, Metode Alternatif dengan Partial Least Square (PLS). Semarang: Badan Penerbit Universitas Diponegoro.
  35. Giyatri, Gita ; Rahmaita. (2024). Pengaruh Kompetensi,Independensi,Objektivitas,Akuntabilitas Dan Integritas Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderasi (Studi empiris KAP Gafar Salim). Jurnal Akuntansi Keuangan dan Bisnis, 1060-1069.
  36. Hair, J. (2017). A primer on Partial Least Squares Structural Equation Modeling (PLS-SEM). SAGE Publication.
  37. Hair, J., Howard, M., & Nitzl, M. (2020). Assesing measurement model quality in PLS-SEM using confirmatory composite analysis. Journal of Business Search, 101-110.
  38. Hair, J., Matthews, L., & Sarstedt, M. (2017). PLS-SEM or CB-SEM: Update guidelines on which method to use. International Journal Multivariate Data Analysis, 107-123.
  39. Halim, A. (2015). Auditing 1 (Dasar – Dasar Audit Laporan Keuangan. Yogyakarta: UPP AMP YKPN.
  40. Hartati, N., & Robiansyah, A. (2021). The Influencee of Competence and Independence on the Audit Quality of the Inspectorate of the National Narcotics Agency of the Republic of Indonesia. Journal of Economics, Business, and Government Challenges, 72-82.
  41. Hassan, Schattner , & Mazza. (2006). Doing a pilot study: Why is it essential? Malaysian Family Physician, 70-73. Retrieved from https://www.ncbi.nlm.nih.gov/pmc/articles/PMC4453116/
  42. Hassan, Z.A.,; Schattner, P.; Mazza,D. (2006). Doing a pilot study: Why is it essential? Malaysian Family Physician. https://www.ncbi.nlm.nih.gov/pmc/articles/PMC4453116/, 70-73.
  43. Husnianto, Pituringsih, E., & Animah. (2017). Influences Of The Auditor’s Professional. International Conference on Economics, Business and Information Technology, 1-20. doi: https://doi.org/10.31967/prmandala.v1i0.187
  44. Hutasoit, N. (2021). Pengaruh Pengetahuan, Pengalaman Kerja Audit, Akuntabilitas, dan Profesionalisme terhadap Kualitas Hasil Kerja Auditor Internal (Pada kantor Inspektorat Provinsi Sumatera Utara).
  45. (2017). Introduction of a pilot study. Korean Journal of Anesthesiology, 601-605. Retrieved from https://www.ncbi.nlm.nih.gov/pmc/articles/PMC5716817/.Innovative Science and Research Technology, 5(9), 349-355
  46. In, J. (2017). Introduction of a pilot study. Korean Journal of Anesthesiology, 349-355.
  47. Institute of Chartered Accountants in England & Wales. (2002, November 29). Institute of Chartered Accountants in England & Wales. Retrieved from https://www.sec.gov/rules/proposed/s74002/rhodgkinson1.htm: https://www.sec.gov/rules/ proposed/s74002/rhodgkinson1.html
  48. Irwanti , B. N., & Andi , k. (2016). engaruh Kompetensi, Independensi, Etika, Pengalaman Auditor, Skeptisme Profesional Auditor, Objektifitas dan Integritas Terhadap Kualitas Audit. Dinamika Akuntansi, Keuangan dan Perbankan, 123-135.
  49. Islamabad, Andriana, I., & Kartasari, S. (2023). Determinant Factors on Audit Quality at the Inspectorate Office of South Sumatra Province. Journal of Economics, Finance and Management Studies, 4074-4086. doi:10.47191/jefms/v6-i8-61
  50. Jensen, M., & Mecklin, W. (1976). Theory of the Firm: Managerial Behaviour,. Journal of Financial Economics, 305-360.
  51. , A., & Walker, P. (1999). The international debate over mandatory auditor rotation a conceptual research frame work. Journal if International.
  52. Kamil, I., Ariani, M., & Irawan, I. A. (2023). The Influence Of Competency, Auditor Ethics, And Independence On Audit Quality. Moestopo International Review on Societies, Humanities, and Sciences (MIRSHuS), 44-55. doi:10.32509/mirshus.v3i1.49
  53. Kartika, D., & Pramuka, B. A. (2019). The Influence Of Competency, Independency, And. Journal of Accounting and Strategic Finance, 157-169. doi:https://doi.org/10.33005/jasf.v2i2.58
  54. Kertarajasa, A. Y., Marwa, T., & Wahyudi, T. (2019). The Effect of Competence, Experience, Independence, Due Professional Care, And. Journal of Accounting, Finance and Auditing Studies, 80-99. doi:10.32602/jafas.2019.4
  55. Kertarajasa, A. Y., Marwa, T., & Wahyudi, T. (2019). The Effect Of Competence, Experience, Independence, Due Professional Care, And Auditor Integrity On Audit Qualitiy With Auditor Ethics As Moderating Variable. Journal Of Accounting, Finance And Auditing Studies, 80-99.
  56. Kertarajasa, A. Y., Marwa, T., & Wahyudi, T. (2019). The effect of competence, experience, independence, due proffesional care, and auditor integrity on audit quality with auditor ethics as moderating variabel. Journal of accounting, finance and auditing studies, 80-99. doi:10.32602/jafas.2019.4
  57. Kertarajasa, Astro Yudha ; Marwa, Taufiq ; Wahyudi, Tertiarto. (2019). The Effect of Competence, Experience, Independence, Due Professional Care, And Auditor Integrity On Audit Qualitiy With Auditor Ethics As Moderating Variable. Journal of Accounting, Finance and Auditing Studies, 80-99.
  58. (2019). Pengaruh integritas,objektivitas, dan kompetensi terhadap kualitas audit. doi:Http://Repositori.Unsil.Ac.Id, 24–50.
  59. (2002). The Ability of Earnings to Predict Future Operating Cash Flows Has Been Increasing ≤ Not Decreasing. Journal of Accounting Research, 753-780.
  60. Kovinna, F.,, & Betri. (2013). ngaruh independensi, pengalaman kerja, kompetensi, dan etika auditor terhadap kualitas audit. Akuntansi, 1-14.
  61. Kriyantono, R. (2010). Teknik Praktis Riset Komunikasi. Jakarta: Kencana Prenada Media Group.
  62. Kuntari, Y., Chariri, A., & Nurdhiana. (2017). The Effect of Auditor Ethics, Auditor Experience, Audit Fees and Auditor Motivation on Audit Quality. SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS, 203-218. doi:https://doi.org/10.29259/sijdeb.v1i2.203-218
  63. Likert R. (1932). A techniqe for the measurement of attittides. Archives of psychology.
  64. Lowenshon, S. (2005). Auditor Specialization and Perceived Audit Quality, Auditee Satisfaction adn Audit Fees in the Local Goverment Audit Market. Journal of Accounting and Public Policy, 1–38.
  65. (2005). Auditor Specialization and Perceived Audit Quality, Auditee Satisfaction adn Audit Fees in the Local Goverment Audit Market. Journal of Accounting and Public Policy, 1-38.
  66. Lowensohn S., Johnson L.E., & Elder R.J. (2005). Auditor Spesialization and Perceived Audit Quality Auditee Satisfaction And Audit Fees In The Local Goverment Audit Market. Jounal of Accounting and Public Policy, 1-38.
  67. Lowensohn, Johnson, & Elder. (2005). Auditor Specialization, Perceived Audit Quality, and Audit Fee in the Local Government Audit Market. Journal of Accounting and Public Policy, 705-732.
  68. Lowensohn, S. (2005). Auditor Specialization and Perceived Audit Quality, Auditee Satisfaction adn Audit Fees in the Local Goverment Audit Market. Journal of Accounting and Public Policy, 1-38.
  69. (1998). Organizational Behaviour: Personality and Attitude. Eight Edition. New York: McGraw Hill.
  70. Maknun, A. B., Haliah, & Nirwana. (2023). The Effect of Information Technology, Compliance Pressure, and Auditor Experience on Audit Quality. International Journal of Economics Social and Technology, 238-247. doi: https://doi.org/10.59086/ijest.v2i4.347
  71. Mansi, Sattar, Maxwell, W., & Miller, D. (2004). Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market. Journal of Accounting Research, 755-793.
  72. , & Sharaf. (1961). The Philosophy of Auditing. America: American Accounting Association.
  73. Meidawati, N., & Assidiqi, A. (2019). The influences of audit fees, competence, independence, auditor ethics, and time budget pressure on audit quality. Jurnal Akuntansi dan Auditing Indonesia, 117-128.

doi:https://doi.org/10.20885/jaai.vol23.iss2.art6

  1. Messier, W., Glover, S., & Prawitt, D. (2016). Auditing & Assurance Services A Systematic Approach (10th ed). New York: McGraw-Hill Education.
  2. Mildawani, M. T. (2023). Competence and Motivation (Auditor) on Audit Quality. ATESTASI: JURNAL ILMIAH AKUNTANSI, 351 – 362. doi: https://doi.org/10.57178/atestasi.v6i1.679
  3. (2007). Sistem Akuntansi. Jakarta.
  4. (2008). Auditing. Jakarta: Salemba Empat.
  5. (2016). Auditing Edisi 6. Jakarta: Salemba Empat.
  6. Nuraisiah, Rohaelis ; Haerani, Anggi ; Fazri, Edward. (2023). The Effect of Integrity, Independence, Competence, Work Experience and Work Pressure on Audit Quality (Empirical Study at the Inspectorate of Pandeglang Regency) . JSIM: Jurnal Ilmu Sosial dan Pendidikan, 482-495.
  7. O’Keefe, Simunic, & Stein. (1994). The Production of Audit Services: Evidence from a Major Public Accounting Firm. Journal of Accounting Research, 241-261.
  8. Octaviani, Dwirezki ; Jaswadi; Ekasari, Kurnia. (2020). The Effect of Due Professional Care, Integrity Confidentiality, and Independence on Audit Quality. Advances in Economics, Business and Management Research, 106-110.
  9. Oktari, K. A., Widnyana, I., & Sapta, I. S. (2020). Effect of Competence and Independence on Quality of Audit Result. International Journal of Contemporary Research and Review, 21846-21855. doi:https://doi.org/10.15520/ijcrr.v11i09.840
  10. Palmrose , Z. (1988). An Analysis of Auditor Litigation and Sservice Quality . The Accounting Review, 5-12.
  11. Paranoan, Natalia ; Ineltasya; Beloan, Bertha ; Palalangan, Carolus Askikarno ; Danduru, Beatrix Putri; Eny, Nur. (2023). Pengaruh Integritas Dan Objektivitas Auditor Terhadap Kualitas Audit. Accounting Profession Journal (APAJI), 86-92.
  12. Pritama, Y., Supriana, T., & Torong, Z. B. (2017). The Factors of The Infuence on Audit Quality at The Inspectorate General of Ministry of Environment and Foresty. Advances in Economics, Business and Management Research (AEBMR), 249-252. doi:10.2991/ebic-17.2018.38
  13. Purnamasari, E. (2015). Panduan Menyusun Standard Operating Procedure (SOP). Yogyakarta: Kobis.
  14. Pusdiklatwas BPKP. (2014). Modul Diklat Pembentukan Auditor Ahli: Kode Etik Dan Standar Audit. Bogor.
  15. Rahman, A., & Fauziah, D. A. (2024). Experience, Independence, Professional Commitment of Auditors, and Audit Quality (Study at the Sidoarjo Regency Inspectorate). International Journal of Business and Applied Economics (IJBAE), 55-68. doi:https://doi.org/10.55927/ijbae.v3i1.7821
  16. Rahmatika, A. (2011). Pengaruh pengalaman kerja, independensi, kompetensi dan integritas terhadap kualitas audit (Studi empiris pada kantor akuntan publik di Kepulauan Riau, Sumatra Barat dan Riau). Akuntansi Fakultas Ekonomi Universitas Riau.
  17. Rai, A. (2008). Audit kinerja pada sektor publik. Jakarta: Salemba Empat.
  18. Reni, A. (2010). Pengaruh Akuntabilitas, Independensi, Integritas dan Kompetensi Auditor terhadap Kualitas Hasil Kerja Auditor. Skripsi.
  19. Risandy, Basri, & Rasuli. (2019). Pengaruh Kompetensi, Pengalaman Kerja, Independensi, Integritas, Profesionalisme, dan Akuntabilitas Auditor terhadap Kualitas Audit dengan Etika Auditor sebagai Variabel Moderasi (Studi pada Inspektorat 5 Kabupaten/Kota Provinsi Riau). Jurnal Ekonomi, 353-369. doi:http;//dx.doi.org/10.31258/je.27.4.p.353-369
  20. (2012). Pengaruh Kompetensi dan Idependensi terhadap Kualitas Audit dengan Etika Auditor Sebagai Variabel Moderasi, ( Studi Empiris pada Auditor di Kantor Akuntan Publik se Jawa Tengah dan D. I Yogyakarta). Juraksi, 2301-9328.
  21. Saputra, E. E., & Ferine, K. F. (2023). The Effect Of Work Experience On Internal Audit Quality With Auditor Competence As An Inspectorate Intervening Variable Binjai City Area. Sibatik Journal, 2663-2674. doi:https://doi.org/10.54443/sibatik.v2i9.1303
  22. Scott, W. (2000). Financial Accounting Theory. Canada: Prentice Hall.
  23. Sekaran, U. (2014). Research Methods for Business. Translated by Kwan Men Yon, Edisi keempat. USA: John Wiley & Sons Inc.
  24. Sevtiandary, R. (2019). Faktor – Faktor Yang Mempengaruhi. Jurnal Fairness, 111-126. doi:https://doi.org/10.33369/fairness.v9i2.15225
  1. Sihombing, Y. A., & Triyanto, D. N. (2019). The effect of independence, objectivity, knowledge, work experinece, integrity ,on audit quality (study on west java provincial inspectorate in 2018). Jurnal Akuntansi, 141-160.
  2. Sihombing, Yohana Ariska; Triyanto, Dedik Nur. (2019). The effect of independence, objectivity, knowledge, work experinece, integrity ,on audit quality (study on west java provincial inspectorate in 2018). Jurnal Akuntansi , 141-160.
  3. Siregar, F. A., Rizki, I. H., Siregar, H. D., Lubis, N. O., & Siregar, D. A. (2022). Analysis of the Effect of Competence and Integrity on the Quality. Journal of Economics, Finance and Management Studies, 2137-2144. doi:10.47191/jefms/v5-i8-05, Impact Factor: 6.274
  4. Steers R.M. (1977). Antecedents and outcome of organizational commitment. Administrative Science Quarterly.
  5. (2011). Analisis Variabel-variabel yang Mempengaruhi Kualitas Hasil Pemeriksaan (Studi pada Inspektorat Kabupaten Pamekasan. Jurnal Ekonomi.
  6. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta CV.
  7. Sukriah et al. (2009). Pengaruh Pengalaman Kerja, Independensi, Objektivitas, Integritas dan Kompetensi terhadap Kualitas Hasil Pemeriksaan. Simposium Nasional Akuntansi XVI.
  8. Sulaiman N.A. (2011). Audit Quality in Practice a Study of Perceptions of Auditors Audit Commitee Membersand Quality Inspectors A Thesis submitted to the university of Manchester for the degree of doctor of Philosophy in the Faculty of Humanities Noor Adwa.
  9. Sunarsih, N. M., & Munidewi, I. A. (2023). Time Budget Pressure Effect, Auditor Ethics, Audit Fee and Auditor’s Working Experiences on Audit Quality. International Journal of Accounting & Finance in Asia Pasific (IJAFAP), 26-38. doi:https://doi.org/10.32535/ijafap.v6i3.1884
  10. Suriah, Akram, & Inapty. (2010). Pengaruh Pengalaman Kerja, Independensi,Obyektifitas, Integritas dan Kompetensi Terhadap Kualitas Hasil Pemeriksaan.
  11. Su’un, M. (2021). Several factors affect the audit quality in South Sulawesi Inspectorate. Jurnal Ilmiah Akuntansi, 37-44.
  12. Takdir, S. D., Ode, A. L., & Novitasari, Y. I. (2023). The Influence Of Competence And Independence As Well As Individual Characteristics On Audit Quality At The Kendari City Inspectorate. RJOAS, 133. doi:DOI 10.18551/rjoas.2023-01.09
  13. Tandiontong, M. (2015). Kualitas Audit Dan Pengukurannya. Bandung: ALFABETA.
  14. The Institute of Internal Auditors. (2016).
  15. Tribun Medan.Com. (2020, Desember 5). Polda Sumut Tetapkan Bupati Labusel Sebagai Tersangka Kasus Korupsi Dana Bagi Hasil PBB. Retrieved from Tribun Medan.Com: https://medan.tribunnews.com/2020/12/05/polda-sumut-tetapkan-bupati-labusel-sebagai-tersangka-kasus-korupsi-dana-bagi-hasil-pbb
  16. Tuanakotta, T. (2011). In Berpikir Kritis Dalam Auditing. Jakarta: Salemba Empat.
  17. (2016). Corruption The Devil. Jakarta: Universitas Trisakti.
  18. Wahyuni, & Fuada, N. (2022). The Effect of Auditor Competence and Independence on the Quality. Point of View Research Accounting and Auditing, 134-145. doi: https://doi.org/10.47090/povraa.v3i2.191
  19. Ward, D., Elder, R., & Kattelus, S. (1994). Further Evidence On The Determinants Of Municipal Audit Fees. The Accounting Review, 399-411. doi:http://doi.org/10.2307/248594
  20. Watkins, A.L. (2004). Audit Quality: A Synthesis of Theory and Empirical Evidence. Journal of Accounting Literature, 153-193.
  21. Wooten, T. (2003). It Is Imposible To Know The Number Of Poor Quality Audits That Simply Go Undetected and Unpublized The CPA. Journal January, 48-51.
  22. (2009). E-business assimilation and organizational dynamiccapability:Antecendent and consequences,Disertasi. Disertasi.
  23. Yi, J. (2009). “A measure of knowledge sharing behavior: scale development and validation,” Knowledge Management Research & Practice,. Taylor & Francis Journals, 65-81.
  24. (2018). Akuntabilitas, Due Professional Care, Obyektivitas, Etika Auditor, dan IntegritasBerpengaruh terhadap Kualitas Hasil Audit Inernal.
  25. Yuniarsih , T. (2013). Manajemen sumber Daya Manusia. Bandung: Alfabetha.
  26. Zulvia, D., Zusmawati, & Fathiah. (2021). The Effect Of Audit Ethics, Audit Fees, Auditor Experience And Competence On Audit Quality In The Public Accounting Firm (Kap) Padang City. Jurnal Point Equilibrium Manajemen & Akuntansi, 98-116. doi:https://doi.org/10.59963/jpema.v3i1.57

How to Cite :

Factors Affecting Audit Quality in Medan City Inspectorate. Chatrina Maya Gultom, Azhar Maksum, Yeni Absah, 8(5), 2225-2242. Retrieved from https://ijcsrr.org/single-view/?id=22501&pid=22324

Most read articles by the same author(s)

Chatrina Maya Gultom, Azhar Maksum, Yeni Absah,

View

206

Citation

Downloads

Article Details