The Influence of Experience, Competence, Motivation, Professional Skepticism of Auditors on the Quality of BPKP Supervision (Study at BPKP North Sumatra Province)
Journal Title: International Journal of Current Science Research and Review - Year 2024, Vol 7, Issue 06
Abstract
The supervision quality produced by the Financial and Development Supervisory Agency in Indonesia still needs to be improved, as evidenced by the trend of corruption cases from 2019 to 2020. This research aims to test and analyze the impact of various factors such as Experience, Competence, Motivation, and Auditor Professional Skepticism on Supervision Quality. This research uses quantitative descriptive methods. The population in this study were all BPKP auditors in North Sumatra Province. The research sample consisted of 100 BPKP auditors from North Sumatra Province. Data collection was carried out through distributing questionnaires and data analysis using the SmartPLS application. Research findings show that the Auditor’s Experience, Motivation, and Auditor Professional Skepticism positively affect the Supervision quality. Apart from that, competency does not affect the quality of supervision.
Authors and Affiliations
Aulia Hafni El Sima, Erlina . , Keulana Erwin,
Keywords
Related Articles
- EP ID EP737466
- DOI 10.47191/ijcsrr/V7-i6-34
- Views 94
- Downloads 0
A Comparative Analysis of Collaborative Models between Government and Business Entity in National Asset Management: Case Study of the Cisem-1 Gas Transmission Pipelines
Developing infrastructure for natural gas transportation requires substantial investment. The high standards of safety in its equipment material, workmanship, design, and construction methods are the reason for this. Con...
The Relationship between Key Factors and Gen Z Employee Retention in Indonesian FMCG Start-Ups
This study investigates the factors relationship between turnover intention and employee retention of Generation Z employees in the workplace, using a combination of qualitative and quantitative research methods. Data we...
The Significance of Stakeholders in the Rooftop Solar Power Plant Ecosystem Industry in Indonesia
Stakeholder analysis in an ecosystem is important for managers to planning the most efficient strategic steps for their organization. On the other hand, there is lack of research that mapping the significance of actors i...
Pathological Study of Rare Case of Duodenal Leiomyosarcoma in a Labrador Dog
The leiomyosarcoma is a tumor of mesenchymal origin of smooth, malignant, slow-growing muscles. The present study reports a case of duodenal leiomyosarcoma in Labrador dog. A 6 year old black female Labrador dog with his...
Roundpics Based on Process Approach to Improve Students’ Achievement in Writing
The objectives of this study are; 1) to find out the significant difference of student’s writing achievement between those who were taught through the modified roundtable technique with a picture based on the process app...