BUDIONO, Cahaya Mentari Herdina (2024) The Influence Of Independence, Competence, Motivation, Professional Skepticism, and Organizational Commitment on The Audit Quality (Study at Yogyakarta City Inspectorate and Yogyakarta Regional Inspectorate). Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

This research is a quantitative study entitled “The Influence of Independence, Competence, Motivation, Professional Skepticism, and Organizational Commitment on The Audit Quality (Study at the Yogyakarta City Inspectorate and the Yogyakarta Regional Inspectorate)”. The population in this study are auditors who are working in the Yogyakarta City Inspectorate Office and the Yogyakarta Regional Inspectorate. The number of respondents in this study are 87 respondents who were determined using the saturated sample method (census sampling). The research data is primary data collected using a questionnaire through google form. Based on the results of research and data analysis using multiple linear regression analysis in this study, it shows that: (1) Independence has a positive influence on audit quality, (2) Competence has a positive influence on audit quality, (3) Motivation has a positive influence on audit quality, (4) Professional Skepticism has a positive influence on audit quality, while (5) Organizational Commitment does not influence audit quality. The implication of conclusion above is that agency theory can explain that the existence of auditors can overcome the problem of information asymmetry between the government and the public. In addition, it strengthens attribution theory which can explain that audit quality is the result of auditor behavior which can be influenced by independence, competence, motivation, and professional skepticism. The Inspectorate of Yogyakarta City and Yogyakarta Regional Inspectorate can strengthen their internal control by recruiting auditors who have a high idealistic attitude, providing additional training to increase auditor competence, strengthening communication for evaluation in increasing their work motivation, and training auditors to be skeptical.

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