Faktor-Faktor yang Memengaruhi Kualitas Audit dengan Motivasi sebagai Variabel Moderasi pada Inspektorat Jenderal Kementerian Keuangan

This study examines the factors that influence audit quality—competence, independence, experience, and workload—and analyzes auditor motivation as a moderating variable. The sample comprised 138 auditors from the Inspectorate General of the Ministry of Finance of the Republic of Indonesia, selected using purposive sampling. The data were analyzed using Moderated Regression Analysis (MRA) with SPSS version 22. The findings show that competence, independence, and motivation have positive and significant effects on audit quality, while workload has a negative effect. Auditor motivation was found to moderate the effect of competence on audit quality and to mitigate the negative effect of workload. These findings suggest that audit quality is associated with auditors’ capabilities and professional attitudes, as well as with supportive working conditions. Accordingly, the management of the Inspectorate General is expected to improve workload management and maintain a work climate that supports auditor motivation. These efforts may contribute to the preparation of higher-quality oversight reports and strengthen the effectiveness of the Inspectorate General’s supervisory function.