Determining the Independence and Professional Skills on Audit Quality at the General Election Supervisory Agency (Bawaslu) of Indonesia

Authors

  • Asmin Safari Lubis Master of Accounting, Universitas Mercu Buana, Jakarta
  • Hadri Mulya Universitas Mercu Buana

DOI:

https://doi.org/10.23887/ijssb.v5i3.37979

Keywords:

Effect of Auditor Competence, Auditor Independence, Professional Skills, Audit Quality, General Election Supervisory Body of the Republic of Indonesia (Bawaslu RI)

Abstract

A common way to obtain reliable information is to require an independent audit to be conducted so that the information used in decision making is complete, accurate, and unbiased. This study aims to determine the effect of Auditor Competence, Auditor Independence and Professional Skills on Audit Quality at the General Election Supervisory Agency of the Republic of Indonesia (Bawaslu RI) and Provinces throughout Indonesia. The research model describes a conceptual framework as a guide as well as a flow of thought in developing hypotheses. The model in this study describes the influence of personal auditor factors consisting of competence, independence, professional skills on audit quality. The data collection technique in this study used multiple regression analysis using the EViews program. Data analysis techniques include descriptive statistical tests, research instrument tests, classical assumption tests, model determination tests, and hypothesis testing. The results of the study indicate that competence has a positive effect on audit quality at the RI Bawaslu. These results can be used as consideration by the RI Bawaslu to be able to further improve the quality of audits on auditors, because the higher the competence of the auditors, the higher the audit quality. Independence does not have a positive effect on audit quality at the RI Bawaslu. Professional skills have a positive effect on audit quality at the RI Bawaslu. Professional skills are important things that must be applied by every public accountant in carrying out their professional work in order to achieve adequate audit quality.

Author Biography

Asmin Safari Lubis, Master of Accounting, Universitas Mercu Buana, Jakarta

Master of Accounting, Universitas Mercu Buana, Jakarta

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Published

2021-08-28

How to Cite

Lubis, A. S., & Mulya, H. (2021). Determining the Independence and Professional Skills on Audit Quality at the General Election Supervisory Agency (Bawaslu) of Indonesia. International Journal of Social Science and Business, 5(3), 426–435. https://doi.org/10.23887/ijssb.v5i3.37979

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