The Effect of the Local Government Financial Information Systems and Auditor Competence on Audit Quality

Ririn Akhriani; Haliah Hasan; Nirwana Nirwana

doi:10.55927/ijba.v3i6.6622

Authors

Ririn Akhriani Faculty of Economics and Bussines, Hasanuddin University
Haliah Hasan Faculty of Economics and Bussines, Hasanuddin University
Nirwana Nirwana Faculty of Economics and Bussines, Hasanuddin University

DOI:

https://doi.org/10.55927/ijba.v3i6.6622

Keywords:

Local Government, Financial Information System, Auditor Competence, Audit Quality

Abstract

This study aims to determine and analyze the effect of the Local Government Financial Information System and Auditor Competence on Audit Quality. Data collection using questionnaire techniques involved 32 respondents consisting of auditors and PPUPD at the Bantaeng Regency Regional Inspectorate Office. The analysis method used is Multiple Linear Regression Analysis. The results of this study prove that the Local Government Financial Information System and Auditor Competence partially have a positive and significant effect on audit quality. Local Government Financial Information System and Auditor Competence simultaneously affect audit quality by 0.414 or 41.4% . This research can be used as evaluation material for the Internal Government Auditor, especially for the Bantaeng District Inspectorate, in improving the quality of their audits.

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References

AAIPI, Regulation Number: Per-01/AAIPI/DPN/2021 concerning Indonesian Government Internal Audit Standards

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