How to cite:

Arifin Ade Neser, July Kristiani Br Sitepu, Wilsa Road Betterment

Sitepu. (2022). Effect of Work Experience, Independence, Objectivity

and Integrity on the Quality of Auditor's Audit Results with

Motivation as a Moderating Variable. Journal Eduvest. Vol 2(7):

1.291-1.296

E-ISSN:

2775-3727

Published by:

https://greenpublisher.id/

1

will_better_sitepu@yahoo.co.id

Financial and Development Supervisory Agency or BPKP, in short, inspection,

guidance, assistance, evaluation, elimination of KKN and supervision in the field of

financial and development supervision. education and training in accordance with

applicable laws and regulations.

Based on the findings of the North Sumatra BPKP audit, there is a difference in the

work that should have been 2,000 houses, but the work completed was only 1650 houses,

Effect of Work Experience, Independence, Objectivity and Integrity on the Quality of

Sumatra) BPKP North Sumatra Not only APH has questioned the audit results several

times, we at PDAM Tirta Lihou comply with all regulations.

From the above phenomenon, it can be seen that the audit quality in the country is

relatively low. Auditor behavior due to lack of ethical attitude Auditor profession,

professional attitude, skepticism and professional accountability The circumstances that

cause audit losses cannot all be proven. Such an auditor must uphold the professional ethics

obtained by the Indonesian Institute of Public Accountants, making situations of unfair

competition avoidable, Nizarudin (Supriyadi, Haeruddin, & Nurjannah, 2016). adding to

the string of cases of audit failure and resulting in a lack of public trust in the profession of

According to (Prasanti, Ramadhanti, & Puspasari, 2019), the quality of auditing

the quality of audits and maintaining the independence, experience and competence of

auditors is not an easy thing and does not guarantee this.

This study draws on (Prasanti, Ramadhanti, & Puspasari, 2019)’s research on the

right to promote auditing as a legal variable of audit quality and the impact of work

experience, competence and audit quality. The difference between this study includes the

inclusion of research variables, namely the objective variable and the integrated variable.

The principle of efficiency requires auditors (government accountants) to be neutral, fairly

honest and avoid conflicts of interest. Integrity is a quality that builds public trust and is

audit quality.

The findings in this study represent that the higher the knowledge of the test, the

better the quality of the test results (Shi, Lee, & Maydeu-Olivares, 2019). The research

findings present that audit quality can be achieved if the person carrying out the audit has

qualified integrity, and the results of the research present that honesty affects the quality of

the auditor (Ismail, Merejok, Dangi, & Saad, 2020). The results of this study represent that

independence has a significant impact on audit quality. The results of this study represent

that honesty has a significant effect on audit quality. The results of this study present that

objectivity has a significant impact on audit quality, work experience, competence,

independence, honesty and integrity have an impact on audit quality, with motivation as a

that each member is responsible for maintaining integrity and impartiality in carrying out

their duties. Auditors must act honestly, firmly and fairly (without pressure and

Eduvest – Journal of Universal Studies

Volume 2 Number 7, July 2022

demands do not affect a particular problem. groups, including their own interests.

Because litigation involves the public accounting profession, namely acting as an

independent third party that verifies the accuracy and reliability of the report.

In this case, the question arises about how the expertise of the auditor can be used to

make omissions or that there may be interference from several parties that affect their

independence (Tiron-Tudor & Deliu, 2021).

Changes that need to be made in all government departments, especially in the field

of regional financial management, to achieve good governance are internal and external

audits of all activities carried out by the government (Almqvist, Grossi, Van Helden, &

Indonesia, Guidelines for Improving Internal Quality and Reliability in the Implementation

of the Internal Control Act in order to ensure the welfare of the people, further emphasizes

the role that must be played by BPKP as an internal auditor. by the government. control to

improve the efficiency and effectiveness of the state/state budget and state/state revenues.

This research was conducted in the State of North Sumatra, Jl. carried out at the

Financial and Development Supervisory Agency Jend. Gatot Subroto KM .5.5 Medan,

April-June with material on the influence of work experience, independence and internal

sampling and questionnaires with the Slvin formula were used as data collection methods.

Technical data collection techniques used in this study must be based on the data

collected (Lomborg & Bechmann, 2014). The data obtained are basic data and the ranking

is closed. Closed surveys are surveys that provide questions or statements and feedback

options so that respondents can only provide limited answers to the choices given

(Krisherdian, 2015) North Sumatra Jl. General Gatot Subroto KM 5.5 Medan.

significant 0.584 (not significant) so that the combination of work experience and

motivation as a moderator variable and the t-count value of 0.551 is significant 0.584 does

not have an impact on audit quality, meaning that motivation is not a moderator for the

dependent or independent variable does not affect the relationship between work experience

Effect of Work Experience, Independence, Objectivity and Integrity on the Quality of

and motivation as a variable because the audit results are not significant or rejected,

this is explained by how much work experience and how long they worked and study time.

experience does not guarantee audit quality and motivational variable as moderator.

Explaining the impact of work experience on audit quality, supported by Dewi (2016).

Auditor experience is a learning process and behavior shown by prospective auditors when

interacting with the tasks they perform.

insignificant results, resulting in lower audit quality. The results of this study are supported

by Mulya. di (2013) stated that in Priyansari (2015) independence is a condition free from

consequences, namely not being controlled or dependent on other parties.

value of 0.006 (significant/accepted) and the objectivity t-table is 199773 and t-count > from

t-table (2837>199773) with a significant value. 0.006 level (accepted or strengthened). The

motivation variable also has a significance value of 0.551 and 0.584. It can be concluded

that the motivation variable affects the objectivity variable on audit quality and motivation

the reliability of audit results, not trends that can result in auditor performance and profits,

was considered significant (0.002 < 0.05), and t-table Totality 199773 and t-number > t-

table (3.316>199773) with a significant value of 0.002 (significantly accepted). The t-value

of the motivation variable was also significant 0.551 and 0.584. It can be concluded that

motivation has a positive effect on audit honesty and quality, and in particular the

motivational variable also has a positive effect on audit quality. These results represent that

the auditor presents an honest, brave, wise and responsible attitude in conducting an audit,

which affects audit quality and integrity as an independent variable and motivation as a

experience is 0.286 (rejected/attenuated) with -1076, the t-point of independence is -0.491

and 0.625 with a significant value (rejection/does not have), the impartiality of the t-point

Eduvest – Journal of Universal Studies

Volume 2 Number 7, July 2022

is 2.837, with a significant value of 0.006. also, with a significant level of 0.002

(accepted/affected), the total t is 3.316 and the 1997 table of the variables of work

experience, independence, objectivity, integrity can be 7373. If from the results above it is

concluded that work experience, independence has no impact on audit quality because the

test results, then the hypothesis t count moderator variable is rejected or has no impact on

audit quality which represents that work experience, independence, independence are not

enough. honesty and non-conflict when doing business, and the objectivity t-table variable,

integrity 199773 objectivity, concluded that integrity affects quality. Audit and motivation

as regulatory variables are strengthened as regulatory variables on audit quality. In this

This study aims to determine the effect of simultaneous and partial work experience,

independence, objectivity, integrity and auditor motivation on the quality of the audit

results of BPKP auditors in North Sumatra. Based on the description and discussion of the

findings, the following conclusions can be drawn:

1. The results of the study present that work experience, independence, objectivity,

Effect of Work Experience, Independence, Objectivity and Integrity on the Quality of

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