The Influence of Expertise, Time of Assignment and Audit Stages on the Audit Quality of Internal Government Supervisory Apparatus (APIP) at Inspektorat throughout Aceh

The purpose of this research is to determine the influence of APIP’s expertise, APIP’s time of assignment and audit stages, namely the planning stage, implementation or supervision stage, and reporting stage on audit quality of Inspektorat throughout Aceh. The populations in this research are all APIPs at Inspektorat throughout Aceh, with a total of 23 regional inspektorat through Aceh. The samples in this research are censuses, cosisting of 23 regional Inspektorat with a total of 665 auditors spread across 23 regional Inspektorat throughout Aceh serve as samples with the sampling method used in this research namely random stratified sampling. The number of respondents in this research are 182 auditors from 23 regional Inspektorat throughout Aceh. Data analysis in this research is carried out by evaluating the measurement model (outer model) and structural modeling (inner model) using the Structural Equation Model (SEM) while the analysis of the research data carried out using the Partial Least Square (PLS) approach. The result of the research shows that expertise, time of assignment, and audit stages have a positive and significant effect on audit quality in Inspektorat throughout Aceh. Expertise has a positive and significant effect on audit quality in Inspektorat throughout Aceh. Time of assignment has a positive and significant effect on audit quality at Inspektorat throughout Aceh. and audit stages have a positive and significant effect on audit quality at Inspektorat throughout Aceh. The implications of the results of this reserach are hoped to be a benchmark for inspectors and decision makers in an effort to improve audit quality are expected to increase the number of auditors with JFA Certificate and have them participate in Education/Training and Techincal Guidance in the field of supervision so that Internal Government Supervisory Apparatus has a high comptency in producing quality audits.