Faktor Yang Mempengaruhi Kualitas Hasil Audit Aparat Pengawasan Intern Pemerintah (APIP) pada Inspektorat Kota Subulussalam
ABSTRAK
Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh
antara perencanaan audit, pelaksanaan audit, pelaporan dan prinsip etika terhadap
kualitas hasil audit baik secara simultan maupun parsial pada Inspektorat Kota
Subulussalam. Jenis penelitian ini adalah penelitian kausal. Populasi dalam
penelitian ini adalah pegawai Inspektorat Kota Subulussalam sebanyak 33 orang.
Penentuan sampel dalam penelitian ini adalah dengan metode sensus. Data yang
diolah adalah data primer dan dianalisis dengan metode analisis regresi berganda
dengan menggunakan SPSS. Hasil penelitian ini membuktikan bahwa secara
simultan perencanaan audit, pelaksanaan audit (mengelola kegiatan audit intern,
sifat kerja kegiatan audit intern, perencanaan penugasan dan pelaksanaan
penugasan), pelaporan (komunikasi hasil penugasan audit intern) dan prinsip etika
(obyektifitas, kerahasiaan, kompetensi, akuntabel dan prilaku professional)
berpengaruh signifikan terhadap kualitas hasil audit. Secara parsial hanya
pelaksanaan audit bagian mengelola kegiatan audit intern yang berpengaruh
signifikan terhadap kualitas hasil audit sedangkan perencanaan audit, pelaksanaan
audit (sifat kerja kegiatan audit, perencanaan penugasan dan pelaksanaan
penugasan), pelaporan (komunikasi hasil penugasan audit intern) dan prinsip etika
(obyektifitas, kerahasiaan, kompetensi, akuntabel dan prilaku professional) tidak
terdapat pengaruh yang signifikan terhadap kualitas hasil audit di Inspektorat Kota
Subulussalam.
Kata Kunci: Kualitas Hasil Audit, Perencanaan Audit, Pelaksanaan Audit,
Pelaporan dan Prinsip Etika.
Universitas Sumatera Utara
ABSTRACT
The objective of this research was to find out and to analyze the influence
of audit planning, audit implementation, reporting, and ethical principle on the
quality of audit outcome simultaneously and partially at the Inspectorate Office of
Subulussalam. The research used causal research method. The population was 33
employees at the Inspectorate Office of Subulussalam, and the samples were taken
by using census sampling technique. The primary data were analyzed by using
multiple linear regression analysis with an SPSS software program. The result of
the research showed that, simultaneously, audit planning, audit implementation
(managing internal audit activity, the nature of work in internal audit activity,
assignment planning, and assignment implementation), reporting (communication
of internal audit assignment outcome), and ethical principle (objectivity,
confidentiality, competence, accountability, and professional behavior) had
significant influence on the quality of audit outcome. Partially, only audit
implementation which managed the activity of internal audit that had significant
influence on the quality of audit income, while audit planning, audit
implementation (the nature of work in audit activity, assignment planning, and
assignment implementation), reporting (communication of internal audit
assignment outcome), and ethical principle (objectivity, confidentiality,
competence, accountability, and professional behavior) did not have any
significant influence on the quality of audit outcome at the ‘inspectorate Office of
Subulussalam.
Keywords: Quality of Audit Outcome, Audit Planning, Audit Implementation,
Reporting, Ethical Principle
Universitas Sumatera Utara
Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh
antara perencanaan audit, pelaksanaan audit, pelaporan dan prinsip etika terhadap
kualitas hasil audit baik secara simultan maupun parsial pada Inspektorat Kota
Subulussalam. Jenis penelitian ini adalah penelitian kausal. Populasi dalam
penelitian ini adalah pegawai Inspektorat Kota Subulussalam sebanyak 33 orang.
Penentuan sampel dalam penelitian ini adalah dengan metode sensus. Data yang
diolah adalah data primer dan dianalisis dengan metode analisis regresi berganda
dengan menggunakan SPSS. Hasil penelitian ini membuktikan bahwa secara
simultan perencanaan audit, pelaksanaan audit (mengelola kegiatan audit intern,
sifat kerja kegiatan audit intern, perencanaan penugasan dan pelaksanaan
penugasan), pelaporan (komunikasi hasil penugasan audit intern) dan prinsip etika
(obyektifitas, kerahasiaan, kompetensi, akuntabel dan prilaku professional)
berpengaruh signifikan terhadap kualitas hasil audit. Secara parsial hanya
pelaksanaan audit bagian mengelola kegiatan audit intern yang berpengaruh
signifikan terhadap kualitas hasil audit sedangkan perencanaan audit, pelaksanaan
audit (sifat kerja kegiatan audit, perencanaan penugasan dan pelaksanaan
penugasan), pelaporan (komunikasi hasil penugasan audit intern) dan prinsip etika
(obyektifitas, kerahasiaan, kompetensi, akuntabel dan prilaku professional) tidak
terdapat pengaruh yang signifikan terhadap kualitas hasil audit di Inspektorat Kota
Subulussalam.
Kata Kunci: Kualitas Hasil Audit, Perencanaan Audit, Pelaksanaan Audit,
Pelaporan dan Prinsip Etika.
Universitas Sumatera Utara
ABSTRACT
The objective of this research was to find out and to analyze the influence
of audit planning, audit implementation, reporting, and ethical principle on the
quality of audit outcome simultaneously and partially at the Inspectorate Office of
Subulussalam. The research used causal research method. The population was 33
employees at the Inspectorate Office of Subulussalam, and the samples were taken
by using census sampling technique. The primary data were analyzed by using
multiple linear regression analysis with an SPSS software program. The result of
the research showed that, simultaneously, audit planning, audit implementation
(managing internal audit activity, the nature of work in internal audit activity,
assignment planning, and assignment implementation), reporting (communication
of internal audit assignment outcome), and ethical principle (objectivity,
confidentiality, competence, accountability, and professional behavior) had
significant influence on the quality of audit outcome. Partially, only audit
implementation which managed the activity of internal audit that had significant
influence on the quality of audit income, while audit planning, audit
implementation (the nature of work in audit activity, assignment planning, and
assignment implementation), reporting (communication of internal audit
assignment outcome), and ethical principle (objectivity, confidentiality,
competence, accountability, and professional behavior) did not have any
significant influence on the quality of audit outcome at the ‘inspectorate Office of
Subulussalam.
Keywords: Quality of Audit Outcome, Audit Planning, Audit Implementation,
Reporting, Ethical Principle
Universitas Sumatera Utara