PENGARUH INDEPENDENSI, PENGALAMAN KERJA, DAN PROFESIONALISME AUDITOR INSPEKTORAT TERHADAP KUALITAS AUDIT INTERNAL DENGAN ROLE CONFLICT SEBAGAI VARIABEL MODERASI

Authors

  • Lusiana Putri Ahmadi Fakultas Sosial Humaniora, Universitas Nahdlatul Ulama Indonesia
  • Muhammad Aras Prabowo Fakultas Sosial Humaniora, Universitas Nahdlatul Ulama Indonesia

Keywords:

Audit Quality, Role Conflicts, Auditors

Abstract

This study aims to examine the influence of independence, work experience, and professionalism of inspectorate auditors on quality of internal audit with role conflict as a moderating variable. This study tried to lift the conflicts that exist within the environment of goverment bureaucracy related to audit quality. The object of this experiment is inspectorate auditors who work at the Village Ministry, Underdeveloped Regional Develompent, and Transmigration of Republic Indonesia. Sampling technique using convience sampling by distributing questionnaires. Data analysis method is used moderated regression method (interaction test). The results of this study found that professionalism of inspectorate auditors has a possitive effect on audit quality. Whereas, independency and work experience of inspectorate auditors has no possitive effect on audit quality. In addition, role conflict has effect in weaken professionalism of inspectorate auditors on audit quality. Role conflict has no effect in weaken independency and work experience of inspectorate auditors on audit quality.

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Published

2021-03-23

Issue

Section

Articles