Pengaruh Kompetensi Dan Pengalaman Auditor Terhadap Kualitas Audit Pada Inspektorat Kota Pekanbaru

Abstract

This study aims to analyze the influence of auditor competence and experience on audit quality at the Pekanbaru City Inspectorate. The background of this study is based on the Inspectorate's crucial role as an internal supervisor in detecting and preventing irregularities in regional financial management. Corruption issues within local government demonstrate weak internal oversight, which should be carried out professionally by competent and experienced auditors. This study employed a quantitative approach, using a survey method using a questionnaire to a sample of 31 auditors at the Pekanbaru City Inspectorate. The data analysis technique used multiple linear regression. The results indicate that, partially, auditor competence and experience have a positive and significant effect on audit quality. Simultaneously, both variables also have a significant effect on audit quality, with a coefficient of determination of 76.1%, indicating that competence and experience explain a significant portion of the variation in audit quality. These findings demonstrate the importance of improving the quality of auditor human resources as an effort to achieve more effective internal oversight. This research is expected to provide input for developing auditor development policies within local government.