<![CDATA[ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh pengalaman kerja, objektivitas, integritas dan kompetensi terhadap kualitas audit Aparatur Pengawas Internal Pemerintah dengan etika auditor sebagai variabel moderasi. Penelitian ini dilakukan melalui metode survei berupa kuesioner tertulis kepada Aparat Pengawas Intern Pemerintah di Kantor Inspektorat Makassar, Inspektorat Kabupaten Tana Toraja dan Inspektorat Kabupaten Toraja Utara. Pengujian hipotesis menggunakan Analisis Regresi Berganda dan Analisis Regresi Moderated. Hasil penelitian menunjukkan bahwa pengalaman kerja, objektivitas, integritas dan kompetensi memiliki dampak positif dan signifikan terhadap kualitas audit APIP. Etika auditor memoderasi pengaruh pengalaman kerja, objektivitas, integritas, dan kompetensi pada kualitas audit APIP. Nilai koefisien determinasi R square 0,795 menunjukkan bahwa variasi kualitas audit Inspektorat Kota Makassar, Inspektorat Kabupaten Tana Toraja dan Inspektorat Kabupaten Toraja Utara ditentukan oleh pengalaman kerja, objektivitas, integritas, dan kompetensi dengan etika auditor 79,5%, sedangkan sisanya 20,5 persen ditentukan oleh faktor lain di luar variabel independen dalam penelitian ini.
ABSTRACT
This study aims to examine the effect of work experience, objectivity, integrity and competence on audit quality of Government Internal Supervisory Apparatus with auditor ethics as a moderation variable. This research was conducted through survey method in the form of written questionnaire to Government Internal Supervisory Apparatus at Inspectorate Office of Makassar, Inspectorate of Tana Toraja Regency and Inspectorate of North Toraja District. Hypothesis testing using Multiple Regression Analysis and Moderated Regression Analysis. The results showed that work experience, objectivity, integrity and competence have a positive and significant impact on the quality of APIP audit. The ethics of the auditor moderates the effect of work experience, objectivity, integrity, and competence on the quality of APIP audit. The value of R square determination coefficient 0,795 indicates that variation of audit quality of Inspectorate of Makassar, Inspectorate of Tana Toraja Regency and Inspectorate of North Toraja Regency is determined by work experience, objectivity, integrity, and competence with auditor's ethics 79,5%, while the rest is 20,5 percent is determined by other factors outside the independent variables in this study.
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