Analysis Of Factors That Influence The Quality Of Internal Audit Results With The Auditor's Work Experience As A Moderating Variable In The Medan City Inspectorate

by ADMIN 164 views

Analysis of Factors that Influence the Quality of Internal Audit Results with the Auditor's Work Experience as a Moderating Variable in the Medan City Inspectorate

Introduction

The quality of internal audit results is a reflection of the credibility and effectiveness of the auditor's work. Quality internal audits guarantee an objective evaluation process, based on applicable auditing standards, and produce accurate and relevant reports for related parties. In this study, we examine the factors that influence the quality of internal audit results in the Medan City Inspectorate, specifically the influence of competence, independence, moral reasoning, spiritual quotient, and emotional quotient. This study also investigates the role of the auditor's work experience as a moderation variable in the research model.

Background

The Medan City Inspectorate plays a strategic role in improving good governance by conducting internal audits that ensure transparency, accountability, and effectiveness of government performance in Medan. However, the quality of internal audit results can be influenced by various factors, including the competence, independence, and work experience of auditors. This study aims to identify the factors that influence the quality of internal audit results and the role of the auditor's work experience as a moderation variable.

Methodology

This study involved 48 P2UPD functional auditors and functional officials in the Medan City Inspectorate who had a minimum service period of 5 years and had followed training/training. Primary data collected was analyzed using the Partial Least Square (PLS) approach. The results revealed that competence and independence have a significant positive influence on the quality of internal audit results. That is, auditors who have high competence and independence tend to produce higher quality internal audits.

Results

Interestingly, Moral Reasoning, Spiritual Quotient, and Emotional Quotient did not show a significant effect on the quality of internal audit results. This indicates that these factors may not have a major role in determining the quality of audit in the Medan City Inspectorate environment. This study also shows that the auditor's work experience is unable to strengthen the influence between competence, independence, emotional quotient, moral reasoning, and spiritual quotient on the quality of internal audit results.

Discussion

The results of this study have several important implications. First, increasing the competency and independence of auditors is a top priority to improve the quality of internal audit results. This can be done through directed and sustainable professional training and development programs. Second, although moral reasoning, spiritual quotient, and emotional quotient have no significant effect, these factors remain important in building auditor ethics and professionalism. Third, the role of work experience in strengthening the effect of other variables on the quality of internal audits needs to be explored further. Subsequent research can investigate other factors that can affect the quality of internal audit, as well as reviewing the role of work experience with a more comprehensive research design.

Conclusion

As an internal supervision institution, Medan City Inspectorate has a strategic role in improving good governance. Improving the quality of internal audit results will have a positive impact on transparency, accountability, and effectiveness of government performance in Medan. The results of this study are expected to be input for Medan City Inspectorate in developing strategies and programs to improve the quality of internal audit in the future.

Recommendations

Based on the findings of this study, the following recommendations are made:

  1. Increase the competency and independence of auditors: This can be done through directed and sustainable professional training and development programs.
  2. Emphasize the importance of moral reasoning, spiritual quotient, and emotional quotient: Although these factors may not have a significant effect on the quality of internal audit results, they remain important in building auditor ethics and professionalism.
  3. Explore the role of work experience in strengthening the effect of other variables on the quality of internal audits: Subsequent research can investigate other factors that can affect the quality of internal audit, as well as reviewing the role of work experience with a more comprehensive research design.

Limitations

This study has several limitations. First, the sample size is relatively small, which may limit the generalizability of the findings. Second, the study only examines the factors that influence the quality of internal audit results in the Medan City Inspectorate, and may not be applicable to other institutions. Third, the study only investigates the role of work experience as a moderation variable, and may not capture other factors that can affect the quality of internal audits.

Future Research Directions

Future research can investigate other factors that can affect the quality of internal audit, as well as reviewing the role of work experience with a more comprehensive research design. Additionally, research can explore the impact of internal audit results on government performance and good governance in Medan.

References

  • [List of references cited in the study]

Appendix

  • [Appendix containing additional information, such as tables, figures, and questionnaires used in the study]
    Frequently Asked Questions (FAQs) about the Analysis of Factors that Influence the Quality of Internal Audit Results with the Auditor's Work Experience as a Moderating Variable in the Medan City Inspectorate

Q: What is the purpose of this study? A: The purpose of this study is to examine the factors that influence the quality of internal audit results in the Medan City Inspectorate, specifically the influence of competence, independence, moral reasoning, spiritual quotient, and emotional quotient. This study also investigates the role of the auditor's work experience as a moderation variable in the research model.

Q: What are the key findings of this study? A: The key findings of this study are that competence and independence have a significant positive influence on the quality of internal audit results. However, moral reasoning, spiritual quotient, and emotional quotient did not show a significant effect on the quality of internal audit results. Additionally, the auditor's work experience is unable to strengthen the influence between competence, independence, emotional quotient, moral reasoning, and spiritual quotient on the quality of internal audit results.

Q: What are the implications of this study? A: The implications of this study are that increasing the competency and independence of auditors is a top priority to improve the quality of internal audit results. Although moral reasoning, spiritual quotient, and emotional quotient have no significant effect, these factors remain important in building auditor ethics and professionalism. The role of work experience in strengthening the effect of other variables on the quality of internal audits needs to be explored further.

Q: What are the limitations of this study? A: The limitations of this study are that the sample size is relatively small, which may limit the generalizability of the findings. The study only examines the factors that influence the quality of internal audit results in the Medan City Inspectorate, and may not be applicable to other institutions. The study only investigates the role of work experience as a moderation variable, and may not capture other factors that can affect the quality of internal audits.

Q: What are the recommendations of this study? A: The recommendations of this study are to increase the competency and independence of auditors through directed and sustainable professional training and development programs. Emphasize the importance of moral reasoning, spiritual quotient, and emotional quotient in building auditor ethics and professionalism. Explore the role of work experience in strengthening the effect of other variables on the quality of internal audits.

Q: What are the future research directions of this study? A: The future research directions of this study are to investigate other factors that can affect the quality of internal audit, as well as reviewing the role of work experience with a more comprehensive research design. Additionally, research can explore the impact of internal audit results on government performance and good governance in Medan.

Q: What are the practical implications of this study? A: The practical implications of this study are that improving the quality of internal audit results will have a positive impact on transparency, accountability, and effectiveness of government performance in Medan. The results of this study are expected to be input for Medan City Inspectorate in developing strategies and programs to improve the quality of internal audit in the future.

Q: What are the theoretical implications of this study? A: The theoretical implications of this study are that the study contributes to the understanding of the factors that influence the quality of internal audit results. The study also highlights the importance of competence and independence in internal audit, and the need to explore the role of work experience in strengthening the effect of other variables on the quality of internal audits.

Q: What are the policy implications of this study? A: The policy implications of this study are that the study provides evidence for the importance of improving the quality of internal audit results in the Medan City Inspectorate. The study also highlights the need for directed and sustainable professional training and development programs to increase the competency and independence of auditors.