FAKTOR–FAKTOR YANG MENENTUKAN KUALITAS HASIL AUDIT INTERNAL PEMERINTAH (STUDI EMPIRIS PADA PERWAKILAN BPKP PROVINSI SULAWESI SELATAN)

SITORUS, LAURENZA (2025) FAKTOR–FAKTOR YANG MENENTUKAN KUALITAS HASIL AUDIT INTERNAL PEMERINTAH (STUDI EMPIRIS PADA PERWAKILAN BPKP PROVINSI SULAWESI SELATAN). Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

Abstrak Penelitian ini menganalisis faktor-faktor yang memengaruhi kualitas hasil pengawasan auditor di Perwakilan BPKP Provinsi Sulawesi Selatan. Dengan menggunakan teori atribusi, penelitian ini menjelaskan bahwa kualitas hasil pengawasan dipengaruhi oleh faktor internal dan eksternal. Faktor internal yang diteliti adalah kompetensi dan independensi auditor, sementara faktor eksternal mencakup kepemimpinan dan tekanan anggaran waktu. Data diperoleh dari 101 auditor dan dianalisis menggunakan aplikasi SmartPLS 4. Hasil penelitian menunjukkan bahwa kompetensi, independensi, dan kepemimpinan berpengaruh positif dan signifikan terhadap kualitas hasil pengawasan, sedangkan tekanan anggaran waktu tidak berpengaruh. Temuan ini memberikan masukan untuk meningkatkan kualitas hasil pengawasan di BPKP dan instansi APIP lainnya, serta memperkaya literatur tentang audit internal sektor publik di Indonesia. Kata kunci: independensi auditor, kepemimpinan, kompetensi auditor, kualitas hasil pengawasan, tekanan anggaran waktu xv Abstract This research analyzes the factors influencing the internal audit quality at the BPKP Representative Office of South Sulawesi Province. Using attribution theory, this study explains that the quality of supervision is influenced by both internal and external factors. The internal factors examined are auditor competence and independence, while the external factors include leadership and time budget pressure. Data were collected from 101 auditors and analyzed using SmartPLS 4. The results show that competence, independence, and leadership have a positive and significant influence on internal audit quality, while time budget pressure has no effect. These findings provide valuable insights for improving internal audit quality at BPKP and other APIP agencies, while also contributing to the literature on public sector internal audits in Indonesia. Keywords: auditor competence, auditor independence, internal audit quality, leadership, time budget pressure

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