Accountability Competence on Internal Audit Quality: Auditors of District/City Inspectorates in West Java

Authors

  • Aji Wahyu Rosandi Accounting Study Program, Djuanda University, Indonesia
  • Ade Budi Setiawan Accounting Study Program, Djuanda University, Indonesia
  • Indra Cahya Kusuma Accounting Study Program, Djuanda University, Indonesia
  • Didi Accounting Study Program, Djuanda University, Indonesia

DOI:

https://doi.org/10.35137/jabk.v10i3.66

Keywords:

ACCOUNTABILITY COMPETENCE, INTERNAL AUDIT, AUDITORS

Abstract

ABSTRACK

This research aims to analyze organizational commitment, auditor motivation, auditor competence and the performance of the government internal audit of audit quality in Inspektorat Kota/Kabupaten Se Jawa Barat. The population in this study is the internal auditor who works in the city/district inspectorate throughout west java. The population is 514 respodents with 226 samples. Sampling used purposive sampling and data analysis using SEM (Structural Equation Model) with PLS application program. The method used by the researcher is quantitative with a causality approach. Data collection was carried out by distributing questionnaires. The results of this study indicate that organizational commitment doesn’t have a direct or indirect effect on audit quality. Motivation doesn’t have a direct effect on audit quality but must go through performance as an intervening variable on audit quality, while auditor competence has direct influence or through performance mediation variables on audit quality.

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Published

2023-12-21

Issue

Vol. 10 No. 3 (2023): Jurnal Akuntansi dan Bisnis Krisnadwipayana

Section

Articles

License

Copyright (c) 2023 Aji Wahyu Rosandi, Ade Budi Setiawan, Indra Cahya Kusuma, Didi

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