ENGARUH INDEPENDENSI, BEBAN KERJA, DAN SPESIALISASI AUDITOR TERHADAP KUALITAS AUDIT PADA INSPEKTORAT JENDERAL KEMENTERIAN PEKERJAAN UMUM

Nidaurrifa, Ahamiah (2025) ENGARUH INDEPENDENSI, BEBAN KERJA, DAN SPESIALISASI AUDITOR TERHADAP KUALITAS AUDIT PADA INSPEKTORAT JENDERAL KEMENTERIAN PEKERJAAN UMUM. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh independensi, beban kerja, dan spesialisasi auditor terhadap kualitas audit pada Inspektorat Jenderal Kementerian Pekerjaan Umum. Teori yang digunakan dalam penelitian ini adalah teori keagenan dan teori atribusi atribusi dilengkapi dengan teori ekonomi produksi. Sampel dari penelitian ini adalah auditor Inspektorat Jenderal Kementerian Pekerjaan Umum. Teknik pemilihan sampel pada penelitian ini menggunakan probability sampling dengan simple random sampling. Metode penelitian yang digunakan yang digunakan adalah metode kuantitatif dengan menggunakan data primer dalam bentuk kuesioner. Jumlah kuesioner yang terkumpul sebanyak 109 responden. Penelitian ini menggunakan pendekatan Partial Least Square Structural Equation Model (PLS-SEM) yang diolah menggunakan aplikasi SmartPLS 4.0. Berdasarkan hasil pengujian, penelitian membuktikan bahwa independensi dan spesialisasi auditor berpengaruh positif signifikan terhadap kualitas audit. Sementara itu, beban kerja berpengaruh negatif signifikan terhadap kualitas audit. Hal ini mengindikasikan bahwa auditor yang independen dan memiliki spesialisasi tinggi cenderung menghasilkan audit yang berkualitas, sementara beban kerja berlebih dapat menurunkan kualitas audit. Kata kunci: independensi, beban kerja, spesialisasi auditor, kualitas audit. ABSTRACT This study aims to examine and analyze the influence of auditor independence, workload, and specialization on audit quality at the Inspectorate General of the Ministry of Public Works. The theories used in this research include agency theory, attribution theory, and production economics theory. The sample of this study consists of auditors from the Inspectorate General of the Ministry of Public Works. The sampling technique used is probability sampling with simple random sampling. This study employs a quantitative research method using primary data in the form of questionnaires. A total of 109 questionnaires were collected. The study adopts the Partial Least Square Structural Equation Model (PLS-SEM) approach, processed using the SmartPLS 4.0 application. The test results prove that auditor independence and specialization have a significant positive effect on audit quality, while workload has a significant negative effect. This indicates that independent auditors with high specialization tend to produce high-quality audits, while excessive workload may reduce audit quality. Keywords: independence, workload, auditor specialization, audit quality.

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