Pengaruh Independensi, Objektivitas, dan Profesionalisme Terhadap Kualitas Audit Internal Pemerintah: Peran Moderasi Pengalaman Kerja
Article Sidebar
Abstract Views: 2
File Views: 3
Main Article Content
Abstract
Penelitian ini memiliki tujuan melakukan pengujian pengaruh independensi, objektivitas, dan profesionalisme terhadap kualitas audit internal pada auditor internal pemerintah dengan pengalaman kerja sebagai variabel moderasi. Penelitian dalam studi ini menggunakan auditor internal sejumlah 123 responden yang bekerja di Badan Pengawasan Keuangan dan Pembangunan (BPKP) pada tahun 2025 di seluruh Indonesia. Teknik pengambilan sampel menggunakan Purposive Quota Sampling berdasarkan pengalaman kerja yang dibagi menjadi 3 (tiga) strata rendah, sedang, dan tinggi. Pengambilan data menggunakan kuesioner elektronik/online dalam google form yang dibagikan kepda masing-masing responden. Analisis data yang digunakan menggunakan analisis moderated regresi SPSS Statistics 25. Hasil dari penelitan menunjukkan bahwa independensi tidak berpengaruh signifikan terhadap kualitas audit internal. Sedangkan, objektivitas dan profesionalisme berpengaruh positif secara signifikan terhadap kualitas audit internal. Namun, Pengalaman kerja tidak mampu memoderasi hubungan kepada masing-masing variabel independen yaitu independensi, objektivitas, dan profesionalisme terhadap kualitas audit internal.
Article Details
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
References
Agustina, F., Nurkholis, & Rusydi, M. K. (2021). Auditors’ professional skepticism and fraud detection. International Journal Of Research In Business And Social Science, 10(4), 275-287. doi:10.20525/ijrbs.v10i4.1214
Aikins, A. E., Mensah, J. V., & Kumi-Kyereme, A. (2022). Investigating the conditions under which internal auditing is carried out in selected local governments in the Central Region of Ghana. Asian Journal of Accounting Research, 7(3), 320-331. doi:10.1108/AJAR-10-2021-0186
Ainun, S., & Djamil, N. (2024). Audit Quality: The Impact of Auditor Competence, Independence, and Professionalism with Evidence Competence as Mediator. JAWI: Journal of Ahkam Wa Iqtishad, 2(3), 422-432. doi:10.5281/zenodo.13857227
Alqudah, H., Lutfi, A., Abualoush, S. h., Qudah, M. Z., Alshira’h, A. F., Almaiah, M. A., . . . Tork, M. (2023). The impact of empowering internal auditors on the quality of electronic internal audits: A case of Jordanian listed services companie. International Journal of Information Management Data Insights, 3(2), 100183. doi:10.1016/j.jjimei.2023.100183
Al-Wadai, T. M., Alsenosy, A., & Kassim, A. A. (2025). Assessing The Impact of Internal Audit Characteristics on The Internal Audit Reporting Quality: Evidence from Saudi Arabia. International Journal of Accounting and Economics Studies, 12(4), 364-373. doi:10.14419/fpyx1013
Amaraneysa, A., & Amin, M. N. (2024). Pengaruh Due Professional Care dan Hal Audit Utama terhadap Kualitas Audit: Peran Moderasi Pengalaman Kerja. Owner: Riset & Jurnal Akuntansi, 8(1), 737-748. doi:10.33395/owner.v8i1.1795
Amin, M. A. N. (2018). Analisis Perbandingan Abnormal return dan Trading volume activity Sebelum dan Sesudah Pengumuman Pembelian Kembali Saham (Buyback Stock). Multiplier: Jurnal Magister Manajemen, 3(1), 85-99. https://doi.org/10.24905/mlt.v3i1.42
Amin, M. A. N. (2022). Analisis Perbandingan Abnormal return, Return saham dan Likuiditas Saham Sebelum dan Sesudah Buyback Saham. Multiplier: Jurnal Magister Manajemen, 3(2), 100-109. https://doi.org/10.24905/mlt.v3i2.49
Amin, M. A. N. ., Murwati, M., Oktavianti, S. ., & Saputra, B. (2026). Faktor-Faktor yang Mempengaruhi Risiko Operasional: Bukti dari Sektor Consumer Non-Cyclicals Pada Bursa Efek Indonesia. JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, Dan Akuntansi, 3(4), 467–475. https://doi.org/10.62421/jibema.v3i4.242
Amin, M. A. N., Oktavianti, S., & Saputra, B. (2025). Ketegangan Politik Timur Tengah 2025 pada Saham Energi di Indonesia. Multiplier: Jurnal Magister Manajemen, 6(1), 239-247. https://doi.org/10.24905/mlt.v6i1.111
Amin, M. A. N., Oktavianti, S., & Saputra, B. (2025). Pengaruh Current Ratio, Net Profit Margin, Debt To Equity Ratio Terhadap Dividen Payout Ratio. Multiplier: Jurnal Magister Manajemen, 6(1), 1275-1288. https://doi.org/10.24905/mlt.v6i2.278
Ashfaq, K., Rehman, S. U., Haq, M. U., & Usman, M. (2023). Factors influencing stakeholder’s judgment on internal audit function’s effectiveness and reliance. Journal of Financial Reporting and Accounting, 21(5), 958–973. doi:10.1108/JFRA-12-2020-0371
Badan Pengawasan Keuangan dan Pembangunan. (2025). Laporan Kinerja BPKP Tahun 2024. Jakarta Timur: BPKP.
Badara, M. S., & Saidin, S. Z. (2013). The Relationship between Audit Experience and Internal Audit Effectiveness in the Public Sector Organizations. International Journal of Academic Research in Accounting, Finance and Management Sciences, 3(3), 329-339. doi:10.6007/IJARAFMS/v3-i3/224
D’Onza, G., Selim, G. M., & Melville, R. (2015). A Study on Internal Auditor Perceptions of the Function Ability to Add Value. International Journal of Auditing, 19, 182-194. doi:doi:10.1111/ijau.12048
Dewi, H. A. (2022). Independensi Aparat Pengawas Intern Pemerintah Guna Pelaksanaan Good Governance Berbasis CACM Di Lingkungan Pemerintah Daerah. Arena Hukum, 15(2), 399-420. doi:10.21776/ub.arenahukum.2022.01502.9
DeZwaan, L., Stewart, J., & Subramaniam, N. (2011). Internal audit involvement in enterprise risk management. Managerial Auditing Journal, 26(7), 586-604. doi:10.1108/02686901111151323
Efendy, Muh. T. (2010). Pengaruh Kompetensi, Independensi, dan Motivasi terhadap Kualitas Audit Aparat Inspektorat dalam Pengawasan Keuangan Daerah (Studi Empiris pada Pemerintah Kota Gorontalo).
Elyana, E., Whetyningtyas, A., & Susanti, D. A. (2023). The Factors Affecting Audit Quality With Auditor’s Experience As Moderating Variable. Journal of Accounting Science, 7(2), 163-182. doi:10.21070/jas.v7i2.1716
Gharrafi, M., Zinebb, E. I., El-Harchalic, M., Nacerd, M., Amineb, N. B., Bakkouchic, M. E., & Benlakouirid, A. (2025). External factors affecting the effectiveness of internal audit functions in the public Moroccan sector: A quantitative approach. Multidisciplinary Science Journal, 7(12). doi:10.31893/multiscience.2025600
Ginting, W. P., Muda, I., & Absah, Y. (2022). Effects of Skill, Independency, Objectivity and Audit Work Experience on the Quality of Audit Outcome with Audit Ethics as a Moderating Variable in the Inspectorate Office of Karo Regency. International Journal of Research and Review, 9(2), 209-223. doi:10.52403/ijrr.20220230
Heider, F. (1958). The Psychology of Interpersonal Relations. New York.
Hermawan, A., & Bustomi, A. (2022). Impact of internal audit competence and objectivity on quality audit results. JPPI (Jurnal Penelitian Pendidikan Indonesia), 8(1), 170-176. doi:10.29210/020221298
ICW. (2025). Laporan Hasil Pemantauan Tren Korupsi Tahun 2024. Jakarta: Divisi Hukum dan Investigasi, Indonesia Corruption Watch.
Intakhan, P., & Ussahawanitchakit, P. (2010). Roles of audit experience and ethical reasoning in audit professionalism and audit effectiveness through a moderator of tax auditors in Thailand. Journal of Academy of Business and Economics, 10(5), 1-15.
Khulsum, U., Suryanto, T., Ali, J., & Wardana, H. Y. (2025). Breaking barriers in audit quality: The dynamic interactions of competence, time budget pressure, complexity, and motivation in Indonesia landscape. Social Sciences & Humanities Open, 12. doi:10.1016/j.ssaho.2025.101905
Kotb, A., Elbardan, H., & Halabi, H. (2020). Mapping of Internal Audit Research: A Post-Enron Structured Literature Review. Accounting, Auditing, & Accountability Journal, 33(8), 1969-1996. doi:10.1108/AAAJ-07-2018-3581
Mahdi, S. A., Nurkholis, Prihatiningtias, Y. W., & Baridwan, Z. (2023). Moderation of Political Pressure on the Determinants of Audit Quality in the Public Sector: A Study of BPK Auditors for the Maluku and North Sulawesi Regions. Australasian Accounting, Business and Finance Journal, 17(4), 60-72. doi:10.14453/aabfj.v17i4.05
Megayani, N. K., Suryandari, N. N., & Susandya, A. A. (2020). Pengaruh Independensi, Due Professional Care dan Locus Of Control Terhadap Kualitas Audit Dengan Pengalaman Auditor Sebagai Variabel Moderasi Pada KAP di Provinsi Bali. Jurnal Riset Akuntansi Dan Keuangan, 8(1), 133-150. doi:10.17509/jrak.v8i1.20671
Pinto, M., Rosid, & Baridwan, Z. (2020). Effect of Competence, Independence, Time Pressure and Professionalism on Audit Quality. International Journal of Multicultural and Multireligious Understanding, 7(8), 658-667. doi:10.18415/ijmmu.v7i8.2013
Prasetya, B. A., Purwana, D., & Muhtar, S. (2024). The Role of Professionalism, Auditor’s Experience, and Independence in Improving the Quality of Audit Results: Empirical Study on The Government Internal Monitoring Apparatus ITJEN Kemendikbudristek. Journal of Ecohumanism, 3(3), 1992-2005. doi:10.62754/joe.v3i3.3507
Putri, R. H., & Mardijuwono, A. W. (2020). The Effect of Competence, Work Experience,Auditor Independence on Audit Quality. International Journal of Innovation, Creativity and Change, 13(9), 1-21. Retrieved from www.ijicc.net.
Riyadi, T., Supriatiningsih, & Suhadasyah, M. A. (2025). The Effect Of Objectivity, Independence and Professional Ethics on Audit Quality. Jurnal Ilmiah Akuntansi Kesatuan, 13(1), 129-138. doi:10.37641/jiakes.v13i1.3216
Sembel, H. J., & Mulya, H. (2022). Pengaruh kompetensi, independensi dan profesionalisme auditor internal terhadap kualitas audit: studi empiris pada Inspektorat Jenderal Kementerian Desa, Pembangunan Daerah Tertinggal, dan Transmigrasi Republik Indonesia. Proceeding of National Conference On Accounting & Finance (pp. 392-406). doi:10.20885/ncaf.vol4.art49
Setiani, L., & Amin, M. (2024). Pengaruh Capital Adequecy Ratio, Loan To Deposit Ratio, Operating Expense To Operating Income Terhadap Perubahan Laba. Multiplier: Jurnal Magister Manajemen Учредители: Universitas Pancasakti, 5(1), 41-55. https://doi.org/10.24905/mlt.v5i1.5
Simanjuntak, T. H. (2024). Audit Internal terhadap Kecurangan dan Penyimpangan Keuangan Pemerintah Daerah. Ekonomis: Journal of Economics and Business, 8(1), 949-961. doi:10.33087/ekonomis.v8i1.1823
Sri Trisnaningsih. (2010). Profesionalisme Auditor, Kualitas Audit Dan Tingkat Materialitas Dalam Pemeriksaan Laporan Keuangan. Jurnal MAKSI, 10(2), 202-217.
Sukriah, I., Akram, & Inapty, B. A. (2009). Analisis Pengaruh Pengalaman Kerja, Independensi, Obyektifitas, Integritas dan Kompetensi Auditor Terhadap Kualitas Hasil Pemeriksaan. Tesis. Simposium Nasional Akuntansi 12. Palembang
Yazid, H., Wiyantoro, L. S., Ismail, T., & Ismawati, I. (2025). Performance determinants of higher education institutions and the mediating role of quality culture: internal auditors’ perspectives. Cogent Business & Management, 12(1), 1-24. doi:10.1080/23311975.2025.2455537
Zamzam, I., Mahdi, S. A., & Sardju, F. (2024). The Influence of Competency and Professional Behavior on Internal Auditor Performance in the Digital Era with Time Budget Pressure as a Moderator. Australasian Accounting, Business and Finance Journal, 18(2), 120-132. doi:10.14453/aabfj.v18i2.08.