Pengaruh Kompetensi dan Pengalaman Kerja Auditor Terhadap Kualitas Hasil Pemeriksaan Pada Kantor Inspektorat Provinsi Bali

Abstract

This study was conducted to determine the effect of the competence and work experience of auditors on the quality of the results of the audit of internal supervisory employees and government auditors at the Bali Provincial Inspectorate Office. The design of this research is quantitative research which in the research process uses data in the form of numbers. The population in this study were all internal supervisory employees and government auditors at the Bali Provincial Inspectorate Office, totaling 61 people. The sampling technique used was saturated sampling technique because the entire population was used as the research sample. Data were collected by means of observation, interviews, questionnaires and documentation studies. The data analysis techniques used in this study were validity and reliability tests, classical assumption tests, analysis of the coefficient of determination (adjusted R square) and model feasibility tests. Based on the results of research that has been carried out where it was found that competence has a positive and significant effect on the quality of the audit results and the auditor's work experience has a negative and significant effect on the quality of the audit results.