The Effect of Auditor Competence, Independence, and Integrity on Audit Quality: A Case Study on BPKP Auditors
Keywords:
Competence, Independence, Integrity, Quality, Audit, BPKP
Abstract
Auditor competence plays a crucial role in ensuring technical proficiency, accurate analysis, appropriate decision-making, and maintaining the credibility and quality of an objective and reliable audit. This study aims to analyze the effect of auditor competence, auditor independence, and auditor integrity on audit quality. A quantitative approach using multiple linear regression analysis was employed to analyze the research data. The research findings reveal that the three independent variables: auditor competence, independence, and integrity have a positive and significant effect on audit quality. These findings reaffirm that auditor competence, independence, and integrity are crucial factors in enhancing audit quality. Additionally, this study contributes to policy development aimed at improving audit quality, particularly in the public sector, by emphasizing the strengthening of the auditor’s role in ensuring high-quality audit outcomes.References
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Ghozali, Imam, & Ratmono, D. (2017). Analisis Multivariate dan Ekonometrika: Teori, Konsep dan Aplikasi dengan menggunakan EViews 10.
Gunawan, C. (2020). Mahir Menguasai Spss New Edition Panduan Praktis Mengola Data Penelitian.
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Herlina, V. (2019). Panduan Praktis Mengolah Data Kuesioner Menggunakan SPSS.
Hosseinniakani, S. M., Inacio, H., & Mota, R. (2014). A Review on Audit Quality Factors. International Journal of Academic Research in Accounting Finance and Management Sciences, 4(2), 243–254. https://doi.org/10.6007/IJARAFMS/v4-i2/861
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Kesuma, I., & Ritonga, I. T. (2020). Analysis of Relationship between Effectiveness of Internal Control System and Audit Opinions on Local Government Financial Statements. The Indonesian Journel Of Accounting Research, Vol 23 no.
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Lin, L., & Tepalagul, N. K. (2015). Auditor Independence and Audit Quality: A Literature Review. Journal of Accounting, Auditing & Finance.
Maulidi, A., & Ansell, J. (2021). Corruption as distinct crime: the need to reconceptualise internal control on controlling bureaucratic occupational fraud. Journal of Financial Crime.
Mulyadi. (2002). Auditing (Buku Dua,).
Najmatuzzahrah, Mulyani, S., Wiraningsih, S., & Akbar, B. (2021). Research Audit Quality and its Impact on an Organization’s Reputation. Utopia y Praxis Latinoamericana
Nouri, S., & Gilaninia, B. (2017). The Effect of Surplus Free Cash Flow and Audit Quality on Earnings Management. International Journal of Economics and Financial Issues, 7(3), 270–275. http:www.econjournals.com
Nugraha, I., & Fatwanto, A. (2021). User Experience Design Practices in Industry (Case Study from Indonesian Information Technology Companies). Elinvo (Electronics, Informatics, and Vocational Education), 6(1), 49–60. https://doi.org/10.21831/elinvo.v6i1.40958
Nurdin, I., & Hartati, S. (2019). Metodologi Penelitian Sosial.
Pinto, M., Rosidi, R., & Baridwan, Z. (2020). Effect of Competence, Independence, Time Pressure and Professionalism on Audit Quality (Inspeção Geral Do Estado in Timor Leste). International Journal of Multicultural and Multireligious Understanding, 7(8), 658. https://doi.org/10.18415/ijmmu.v7i8.2013
Pusparani, N. K. A. M., & Gayatri. (2020). Pengaruh Kompetensi dan Independensi Auditor pada Kualitas Audit Ni. E-Jurnal Akuntansi, 725–732.
Rahmayanti, A., & Utomo, D. C. (2019). Faktor-Faktor yang Mempengaruhi Efektivitas Audit Internal (Survei pada Perwakilan BPKP Provinsi Jawa Tengah). Diponegoro Journal of Accounting, 8(3), 1–9. http://ejournal-s1.undip.ac.id/index.php/accounting
Republik Indonesia. (2004). Undang-Undang 1 Tahun 2004: Perbendaharaan Negara.
Risdayanti. (2020). Pengaruh Audit Market Concentration, Audit Fee, Dan Auditor Flow Terhadap Audit Quality. Journal of Accounting and Economics UIN, 53(9), 1689–1699.
Sari, E. N., Muhyarsah, & Wahyuni, N. S. (2020). Pengaruh Sistem Pengendalian Intern Pemerintah Dan Ketersediaan Anggaran Terhadap Efektivitas Penerapan Sistem Informasi Keuangan Daerah Pada Pemerintah Provinsi Dan Kabupaten/Kota Se-Sumatera Utara. 21(2).
Siahaan, S. B., & Simanjuntak, A. (2019). Pengaruh Kompetensi Auditor, Independensi Auditor, Integritas Auditor Dan Profesionalisme Auditor Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderasi (Studi Kasus Pada Kantor Akuntan Publik Di Kota Medan). 5, 81–92.
Sugiyono, S. (2022). Metode Penelitia Bisnis: Pendekatan Kuantitatif, Kualitatif Kombinasi, dan R&D. Penerbit Alfabeta.
Suharyadi, & Purwanto. (2017). Statistika untuk Ekonomi dan Keuangan Modern.
Sukriah I, Arkam, dan A. . B. (2009). Pengaruh Pengalaman Kerja, Independensi, Obyektifitas, Integritas dan Kompetensi terhadap Kualitas Hasil Pemeriksaan. Simposium.
Supranto, J. (2016). Statistik Teori dan Aplikasi Edisi Kedelapan.
Suryaningsih, E., & Khabibah, N. A. (2022). Peran Etika Auditor, Pengalaman Auditor, Kompetensi Auditor Dan Perilaku Audit Disfungsional Terhadap Kualitas Audit. Journal of Educational and Language Research, 8721, 631–636.
Suseno, N. S. (2013). An Empirical Analysis of Auditor Independence and Audit Fees on Audit Quality. International Journal of Management and Business Studies. International Journal of Management and Business Studies, 3(3), 82–87.
Tjun, L. T., Marpaung, E. I., & Setiawan, S. (2012). Pengaruh Kompetensi dan Independensi Auditor Terhadap Kualitas Audit. 4(1), 33–56.
Winoto, C. O., & Harindahyani, S. (2021). The Effect of Auditors Work Stress on Audit Quality of Listed Companies in Indonesia. Journal of Economics, Business, & Accountancy Ventura, 23(3), 361–374. https://doi.org/10.14414/jebav.v23i3.2416
Wira, H., Muhyarsyah, & Sari, E. N. (2019). The Impact of CGPI, Company Size, and Leverage on Earnings Management And Their Implications To The Integrity Of Financial Statement. The 1st Multi-Disclipinary International Conference University Of Asahan 2019, 798–813.
Zakaria, K. M., Nawawi, A., & Saiful, A. (2016). Internal Controls and Fraud – Empirical Evidence from Oil and Gas Company. Journal of Financial Crime.
Arezoo Aghaei chadegani. (2011). Review of studies on audit quality. Vol.20.
Basri, H., & Umar, H. (2021). The Influence of Competence, Independence, and Audit Risks on the Auditor’s Ability to Detect Corruption with Integrity as a Moderating Variable. vol 4.
BPKP. (2005). Program Jangka Panjang Pengembangan Budaya Kerja 2005-2009.
BPKP. (2011). Peningkatan Kapabilitas Aparat Pengawasan Intern Pemerintah (Issue 33, pp. 1–86).
BPKP. (2014). Peraturan Presiden Nomor 192 Tahun 2014 tentang Badan Pangawasan Keuangan dan Pembangunan.
BPKP. (2016). Peraturan BPKP Nomor 11 Tahun 2016 Tentang Penugasan Auditor di Lingkungan BPKP.
BPKP. (2017). Peraturan Kepala BPKP Nomor 03 Tahun 2017.
Charendra, O. D. (2017). Pengaruh Kompetensi dan Independensi Auditor terhadap Kualitas Audit. Jurnal Ilmu Dan Riset Akuntansi, 6. http://ejournal-s1.undip.ac.id/index.php/accounting
DeAnggelo, L. E. (1981). Auditor Size and Audit Quality. Final Vers.
Efa Suryaningsih, N. A. K. (2022). Peran Etika Auditor, Pengalaman Auditor, Kompetensi Auditor dan Perilaku Audit Disfungsional terhadap Kualitas Audit. Vol.1 6 Ja.
Ghozali, Imam, & Ratmono, D. (2017). Analisis Multivariate dan Ekonometrika: Teori, Konsep dan Aplikasi dengan menggunakan EViews 10.
Gunawan, C. (2020). Mahir Menguasai Spss New Edition Panduan Praktis Mengola Data Penelitian.
Hanum, Z., Muda, I., Bukit, R., & Muhyarsyah, M. (2020). The Effect of The Role of The Internal Control System on Good University Governance In Private Education In Medan. https://doi.org/10.4108/eai.20-6-2020.2300698
Hardani, Andriani, H., & Ustiawati, J. (2020). Metode Penelitian Kualitatif dan Kuantitatif.
Herlina, V. (2019). Panduan Praktis Mengolah Data Kuesioner Menggunakan SPSS.
Hosseinniakani, S. M., Inacio, H., & Mota, R. (2014). A Review on Audit Quality Factors. International Journal of Academic Research in Accounting Finance and Management Sciences, 4(2), 243–254. https://doi.org/10.6007/IJARAFMS/v4-i2/861
Indriyanti, L. (2013). Pengaruh Kompetensi, Objektivitas, Independensi, dan Kinerja Auditor Internal Terhadap Kualitas Audit Pada BRI Inspektorat Makassar.
Institute of Internal Auditors. (2017). Standar Internasional Praktik Profesional Audit Internal. 1–45.
Irafah, S., Sari, E. N., & Muhyarsyah. (2020). Pengaruh Kompetensi Sumber Daya Manusia, Peran Internal Audit, dan Kesuksesan Penerapan Sistem Informasi Keuangan Daerah terhadap Kualitas Laporan Keuangan. Journal Research of Accounting, 1(2), 165–180. https://doi.org/10.51713/jarac.v1i2.16
Irafah, S., Sari, N. eka, & Muhyarsyah. (2019). The Effect Of Competence Of Human Resources And Theinternal Audit Role Of The Quality Of Financia Sstatements (Study In The Provincial And Regency / City Governments Of North Sumatra). The 1st Multi-Discipinary International Conference University Of Asahan2019, 705–719.
Jaya, I. M. L. M. (2020). Metode Penelitian Kuantitatif dan Kualitatif: Teori, Penerapan, dan Riset Nyata.
Keputusan Presiden. (1983). Keputusan Presiden Nomor 31 Tahun 1983 tentang Badan Pengawasan Keuangan dan Pembangunan.
Kesuma, I., & Ritonga, I. T. (2020). Analysis of Relationship between Effectiveness of Internal Control System and Audit Opinions on Local Government Financial Statements. The Indonesian Journel Of Accounting Research, Vol 23 no.
Kristianto, O., & Hermanto, S. B. (2017). Pengaruh Profesionalisme Auditor, Independensi Auditor, dan Kompetensi Auditor terhadap Kualitas Audit. 6(November).
Lamba, R. A., Seralurin, Y. C., Lamba, A., & Pattiasina, V. (2020). The Effect of Auditor Independence and Ethics on Auditor Professional Scepticism: Its Implications for Audit Quality in Indonesia. International Journal of Innovation, Creativity and Change, 12(8), 383–396.
Lastanti, H. S. (2015). Tinjauan Terhadap Kompetensi dan Independensi Akuntan Publik : Refleksi atas Skandal Keuangan. Vol. 5 No., Hal 85-97.
Lin, L., & Tepalagul, N. K. (2015). Auditor Independence and Audit Quality: A Literature Review. Journal of Accounting, Auditing & Finance.
Maulidi, A., & Ansell, J. (2021). Corruption as distinct crime: the need to reconceptualise internal control on controlling bureaucratic occupational fraud. Journal of Financial Crime.
Mulyadi. (2002). Auditing (Buku Dua,).
Najmatuzzahrah, Mulyani, S., Wiraningsih, S., & Akbar, B. (2021). Research Audit Quality and its Impact on an Organization’s Reputation. Utopia y Praxis Latinoamericana
Nouri, S., & Gilaninia, B. (2017). The Effect of Surplus Free Cash Flow and Audit Quality on Earnings Management. International Journal of Economics and Financial Issues, 7(3), 270–275. http:www.econjournals.com
Nugraha, I., & Fatwanto, A. (2021). User Experience Design Practices in Industry (Case Study from Indonesian Information Technology Companies). Elinvo (Electronics, Informatics, and Vocational Education), 6(1), 49–60. https://doi.org/10.21831/elinvo.v6i1.40958
Nurdin, I., & Hartati, S. (2019). Metodologi Penelitian Sosial.
Pinto, M., Rosidi, R., & Baridwan, Z. (2020). Effect of Competence, Independence, Time Pressure and Professionalism on Audit Quality (Inspeção Geral Do Estado in Timor Leste). International Journal of Multicultural and Multireligious Understanding, 7(8), 658. https://doi.org/10.18415/ijmmu.v7i8.2013
Pusparani, N. K. A. M., & Gayatri. (2020). Pengaruh Kompetensi dan Independensi Auditor pada Kualitas Audit Ni. E-Jurnal Akuntansi, 725–732.
Rahmayanti, A., & Utomo, D. C. (2019). Faktor-Faktor yang Mempengaruhi Efektivitas Audit Internal (Survei pada Perwakilan BPKP Provinsi Jawa Tengah). Diponegoro Journal of Accounting, 8(3), 1–9. http://ejournal-s1.undip.ac.id/index.php/accounting
Republik Indonesia. (2004). Undang-Undang 1 Tahun 2004: Perbendaharaan Negara.
Risdayanti. (2020). Pengaruh Audit Market Concentration, Audit Fee, Dan Auditor Flow Terhadap Audit Quality. Journal of Accounting and Economics UIN, 53(9), 1689–1699.
Sari, E. N., Muhyarsah, & Wahyuni, N. S. (2020). Pengaruh Sistem Pengendalian Intern Pemerintah Dan Ketersediaan Anggaran Terhadap Efektivitas Penerapan Sistem Informasi Keuangan Daerah Pada Pemerintah Provinsi Dan Kabupaten/Kota Se-Sumatera Utara. 21(2).
Siahaan, S. B., & Simanjuntak, A. (2019). Pengaruh Kompetensi Auditor, Independensi Auditor, Integritas Auditor Dan Profesionalisme Auditor Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderasi (Studi Kasus Pada Kantor Akuntan Publik Di Kota Medan). 5, 81–92.
Sugiyono, S. (2022). Metode Penelitia Bisnis: Pendekatan Kuantitatif, Kualitatif Kombinasi, dan R&D. Penerbit Alfabeta.
Suharyadi, & Purwanto. (2017). Statistika untuk Ekonomi dan Keuangan Modern.
Sukriah I, Arkam, dan A. . B. (2009). Pengaruh Pengalaman Kerja, Independensi, Obyektifitas, Integritas dan Kompetensi terhadap Kualitas Hasil Pemeriksaan. Simposium.
Supranto, J. (2016). Statistik Teori dan Aplikasi Edisi Kedelapan.
Suryaningsih, E., & Khabibah, N. A. (2022). Peran Etika Auditor, Pengalaman Auditor, Kompetensi Auditor Dan Perilaku Audit Disfungsional Terhadap Kualitas Audit. Journal of Educational and Language Research, 8721, 631–636.
Suseno, N. S. (2013). An Empirical Analysis of Auditor Independence and Audit Fees on Audit Quality. International Journal of Management and Business Studies. International Journal of Management and Business Studies, 3(3), 82–87.
Tjun, L. T., Marpaung, E. I., & Setiawan, S. (2012). Pengaruh Kompetensi dan Independensi Auditor Terhadap Kualitas Audit. 4(1), 33–56.
Winoto, C. O., & Harindahyani, S. (2021). The Effect of Auditors Work Stress on Audit Quality of Listed Companies in Indonesia. Journal of Economics, Business, & Accountancy Ventura, 23(3), 361–374. https://doi.org/10.14414/jebav.v23i3.2416
Wira, H., Muhyarsyah, & Sari, E. N. (2019). The Impact of CGPI, Company Size, and Leverage on Earnings Management And Their Implications To The Integrity Of Financial Statement. The 1st Multi-Disclipinary International Conference University Of Asahan 2019, 798–813.
Zakaria, K. M., Nawawi, A., & Saiful, A. (2016). Internal Controls and Fraud – Empirical Evidence from Oil and Gas Company. Journal of Financial Crime.
Published
2025-06-06
How to Cite
Insanuadi, M., & Muhyarsyah, M. (2025). The Effect of Auditor Competence, Independence, and Integrity on Audit Quality: A Case Study on BPKP Auditors. Kontigensi : Jurnal Ilmiah Manajemen, 13(1), 125-136. https://doi.org/10.56457/jimk.v13i1.742
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