Pengaruh Etika Auditor, Pengalaman Kerja dan Kompetensi Terhadap Kualitas Audit Pada BPKP Provinsi Sumatera Selatan

A quality review can be utilized to discover out infringement within the bookkeeping framework used by the client. To attain this, the information and competence of an evaluator are required. This study analyzes evaluator morals, work involvement and competence. The most objective of this ponder is to analyze how evaluator morals, work involvement, and competence influence the quality of reviews conducted by the Budgetary and Improvement Supervisory Office (BPKP) in South Sumatra Territory. The information utilized in this think about were gotten through surveys dispersed to 50 inspectors as respondents. In information investigation, different direct relapse investigation procedures were utilized with the assistance of the SPSS 25 program to test the theory. The test comes about appeared that reviewer morals had a positive and signitificant impact on review quality. Moreover, inspector work involvement and competence were moreover demonstrated to have a positive and signitificant impact on review quality. In expansion, at the same time, the three factors of inspector morals, work encounter, and competence together gave a positive and signitificant impact on the quality of the review created.

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Publication Details

Journal
Al-Kharaj Jurnal Ekonomi Keuangan & Bisnis Syariah
Published
2025-02-03
DOI
https://doi.org/10.47467/alkharaj.v7i2.5067
Primary Topic
Employee Performance and Motivation
Type
article
Field-Weighted Citation Impact
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article

Pengaruh Etika Auditor, Pengalaman Kerja dan Kompetensi Terhadap Kualitas Audit Pada BPKP Provinsi Sumatera Selatan

Eka Jumarni Fithri, Rita Martini, Muhammad Pramudya Antasari
Al-Kharaj Jurnal Ekonomi Keuangan & Bisnis Syariah
Employee Performance and Motivation
article

Pengaruh Etika Auditor, Pengalaman Kerja dan Kompetensi Terhadap Kualitas Audit Pada BPKP Provinsi Sumatera Selatan

Eka Jumarni Fithri, Rita Martini, Muhammad Pramudya Antasari
article en

Abstract

A quality review can be utilized to discover out infringement within the bookkeeping framework used by the client. To attain this, the information and competence of an evaluator are required. This study analyzes evaluator morals, work involvement and competence. The most objective of this ponder is to analyze how evaluator morals, work involvement, and competence influence the quality of reviews conducted by the Budgetary and Improvement Supervisory Office (BPKP) in South Sumatra Territory. The information utilized in this think about were gotten through surveys dispersed to 50 inspectors as respondents. In information investigation, different direct relapse investigation procedures were utilized with the assistance of the SPSS 25 program to test the theory. The test comes about appeared that reviewer morals had a positive and signitificant impact on review quality. Moreover, inspector work involvement and competence were moreover demonstrated to have a positive and signitificant impact on review quality. In expansion, at the same time, the three factors of inspector morals, work encounter, and competence together gave a positive and signitificant impact on the quality of the review created.

Al-Kharaj Jurnal Ekonomi Keuangan & Bisnis SyariahVol. 7(2)
Sriwijaya University (ID), Politeknik Negeri Sriwijaya (ID)
Openalex Percentile: Top 98%
Employee Performance and Motivation
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