ANALISIS PENGARUH KOMPETENSI,INDEPENDENSI DAN BEBAN KERJA TERHADAP KUALITAS AUDIT DENGAN MOTIVASI SEBAGAI VARIABEL MODERASI (Studi Empiris di Badan Pengawasan Keuangan dan Pembangunan Perwakilan Provinsi Riau)

Abstract

Control is a mechanism utilised by executives to ensure that organisational
policies and system are well in place to guide the organization to reach its goals. An
internal auditor is required to possess a certain level of competency and independence
to determine whether the organization’s (government) work ethics is in compliance to
standard law and regulations. The role of the internal auditor, as part of the APIP in
the Badan Pengawasan Keuangan dan Pembangungan (BPKP) Perwakilan Provinsi
Riau is to produce quality audit result that is able to exert strain on the workload,
enabling law enforcers to expose corruption cases in the Riau province. A certain level
and form of motivation is required to ensure that an auditor is able to work to the best
of his or her ability voluntarily. The purpose of this research is to investigate the
relationship between independent and dependent variables, moderated by motivation.
The research methodology utilizes Partial Least Square with a sample size of ninetythree
auditors from BPKP Perwakilan Provinsi Riau. The reader will be able to form
the following conclusion based on the purpose of the research and area of analysis;
competency and independency variables will influence the quality of the audit
significantly while the workload variable will not influence the audit quality
significantly. There is no significant effect between the Motivation as moderation
variable and the competency, independency as well as the work load variable towards
the quality of the audit.