Research Article
Factors Influencing The Audit Quality At The Magelang City Inspectorate
@INPROCEEDINGS{10.4108/eai.1-8-2024.2354185, author={Apun Purnama and Seto Satriyo Bayu Aji}, title={Factors Influencing The Audit Quality At The Magelang City Inspectorate}, proceedings={Proceedings of the 1st International Conference on Business Economics, Entrepreneurship, and Social Sciences, ICBEESS 2024, 1st August 2024, Gresik, East Java, Indonesia}, publisher={EAI}, proceedings_a={ICBEESS}, year={2026}, month={2}, keywords={competence independence accountability working experience audit quality}, doi={10.4108/eai.1-8-2024.2354185} }- Apun Purnama
Seto Satriyo Bayu Aji
Year: 2026
Factors Influencing The Audit Quality At The Magelang City Inspectorate
ICBEESS
EAI
DOI: 10.4108/eai.1-8-2024.2354185
Abstract
This research goal is to investigate and evaluate the influence of auditor competence, auditor independence, auditor accountability, and auditor work experience towards quality of audits conducted by the inspectorate. Adopting a mixed-methods approach, the research gathers data through questionnaires and interviews. The study population includes all auditors within the Magelang City Inspectorate, with 30 respondents as samples. Data analysis involves multiple regression tests (t-tests) and Moderated Regression Analysis (MRA). This research found that auditor competence, auditor independence, auditor accountability, and auditor work experience significantly impacts the audit quality. Additionally, work experience moderates the effect of auditor competence, auditor independence, and auditor accountability, towards the quality of the audits.
