| NIM | C1C021052 |
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| Namamhs | ADAM HAMIM MUHAMMAD |
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| Judul Artikel | PENGARUH INDEPENDENSI, ETIKA, DAN SISTEM PENGENDALIAN MUTU TERHADAP KUALITAS AUDIT PADA KANTOR BPKP PROVINSI JAWA TENGAH |
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| Abstrak (Bhs. Indonesia) | Peran auditor internal sangat vital dalam menjaga transparansi dan akuntabilitas keuangan negara, khususnya di Badan Pengawasan Keuangan dan Pembangunan (BPKP). Kontroversi hasil audit dan keterlibatan BPKP dalam beberapa kasus korupsi mendorong perlunya evaluasi kualitas audit yang dilakukan. Penelitian ini bertujuan menganalisis pengaruh independensi, etika auditor, dan sistem pengendalian mutu terhadap kualitas audit pada BPKP Provinsi Jawa Tengah. Penelitian menggunakan pendekatan kuantitatif dengan teknik sensus terhadap seluruh auditor PNS BPKP Jawa Tengah yang berjumlah 161 orang. Data primer dikumpulkan melalui kuesioner dan diperoleh 97 responden valid. Variabel independen meliputi independensi, etika auditor, dan sistem pengendalian mutu, sedangkan kualitas audit sebagai variabel dependen. Hasil penelitian menunjukkan bahwa independensi, etika auditor, dan sistem pengendalian mutu berpengaruh positif terhadap kualitas audit. Ketiga variabel tersebut mampu menjelaskan 72,1% variasi kualitas audit auditor internal BPKP Provinsi Jawa Tengah. Implikasi penelitian menekankan pentingnya BPKP meningkatkan pelatihan etika profesi, memperkuat prinsip independensi auditor, serta membenahi sistem pengendalian mutu agar proses audit berjalan lebih objektif, kredibel, dan berkualitas tinggi.
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| Abtrak (Bhs. Inggris) | The role of internal auditors is vital in maintaining transparency and accountability of state finances, particularly within the Financial and Development Supervisory Agency (BPKP). Controversies over audit results and BPKP's involvement in several corruption cases have prompted the need for evaluation of audit quality conducted. This study aims to analyze the influence of independence, auditor ethics, and quality control systems on audit quality at BPKP Central Java Province. The research employed a quantitative approach with census technique on all 161 civil servant auditors of BPKP Central Java. Primary data were collected through questionnaires and obtained 97 valid respondents. Independent variables include independence, auditor ethics, and quality control systems, while audit quality serves as the dependent variable. The research results show that independence, auditor ethics, and quality control systems have positive effects on audit quality. These three variables are able to explain 72.1% of the variation in audit quality of internal auditors at BPKP Central Java Province. The research implications emphasize the importance of BPKP to enhance professional ethics training, strengthen auditor independence principles, and improve quality control systems so that the audit process runs more objectively, credibly, and with high quality. |
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| Kata kunci | Kualitas Audit, Independensi, Etika Auditor, Sistem Pengendalian Mutu, Kualitas Audit. |
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| Pembimbing 1 | Sri Atiek Purwati |
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| Pembimbing 2 | Dona Primasari |
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| Pembimbing 3 | Rini Widianingsih |
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| Tahun | 2025 |
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| Jumlah Halaman | 17 |
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| Tgl. Entri | 2025-08-13 13:44:22.715153 |
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