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

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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

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