Articles

Factors Affecting Audit Quality in Medan City Inspectorate

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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.

The Influence of Organizational Culture, Compensation and Competency on Asset Misappropriation with Integrity as a Moderating Variables

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This study aims to empirically examine the relationship among variables of organizational culture, compensation, competence, with asset misappropriation and their effects in which the factor of integrity as moderating variable. The study used questionnaires to collect data from 150 respondents (samples) comprising employees of Bank DKI, BCA and Adira Finance with various levels of positions. Furthermore, the questionnaires were analyzed using SEM (structural equation modeling) and processed using the computer software SmartPLS Version 3. Based on the results of data processing, it found out that variables of organizational culture and competency did not influence asset misappropriation, while compensation and integrity negatively affected the asset misappropriation. Moreover, the factor of integrity was unable to strengthen the negative influence of organizational culture and compensation, as well as unable to weaken the positive effect of competence on asset misappropriation.