The Influence of Auditor Experience, Independence, Auditor Ethics, Motivation, and Skepticism on Audit Quality at the Financial and Development Supervisory Agency in Medan City

Binvi Z.Ompusunggu; Elisabeth Margaretha Simarmata; Jeremy Sharon Silitonga; Ninta Katharina; Eko Deswin Miechaels Siringo-Ringo

doi:10.63922/ijebir.v5i03.3572

Binvi Z.Ompusunggu PUI Finance, Prima Indonesia University
Elisabeth Margaretha Simarmata PUI Finance, Prima Indonesia University
Jeremy Sharon Silitonga PUI Finance, Prima Indonesia University
Ninta Katharina PUI Finance, Prima Indonesia University
Eko Deswin Miechaels Siringo-Ringo Murni Teguh University

DOI: https://doi.org/10.63922/ijebir.v5i03.3572

Keywords: Audit Quality, Auditor Experience, Auditor Ethics, Independence, Professional Skepticism

Abstract

This research is motivated by the importance of improving audit quality at the Financial and Development Supervisory Agency (BPKP) in supporting the accountability of state financial management. The study aims to analyze the influence of auditor experience, independence, auditor ethics, motivation, and professional skepticism on audit quality at the BPKP Medan City Region. The study uses a quantitative approach with descriptive methods. The study population was all BPKP Medan City Region auditors with a sample of 60 respondents determined using a purposive sampling technique. Data were obtained through a Likert scale questionnaire and analyzed using SPSS version 25 through validity tests, reliability, descriptive statistics, classical assumption tests, multiple linear regression, t-tests, F-tests, and coefficients of determination. The results show that auditor experience and independence have a positive and significant effect on audit quality, while auditor ethics, motivation, and professional skepticism have a significant, but negative, effect on audit quality. In addition, all independent variables simultaneously have a significant effect on audit quality with a coefficient of determination of 61.2%. The conclusion of the study confirms that audit quality at BPKP is influenced by technical, behavioral, and professional factors of auditors in conducting audits.

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