Motivation as a Moderating Variable

Oct 13, 2025 by wbrum.org 66 views

Analysis of the Effect of Competency, Independence, Audit Planning, Audit Supervision, and Reporting of Audit Results on Audit Quality at the Binjai City Inspectorate

Introduction

Audit quality is a crucial aspect of good government management, and it is essential to understand the factors that contribute to it. The Binjai City Inspectorate, as a government institution, plays a vital role in ensuring that public funds are used efficiently and effectively. However, the quality of audits conducted by the inspectorate can be affected by various factors, including the competence of auditors, their independence, audit planning, audit supervision, and reporting of audit results. This study aims to analyze the effect of these factors on audit quality at the Binjai City Inspectorate, with motivation as a moderating variable.

Methodology

This study employed a quantitative approach with the analytic survey method to collect data from 50 civil servants who work in the inspectorate using census sampling techniques. The data obtained were processed using a questionnaire, then analyzed statistically descriptive and used the Analysis of Partial Least Squares (SEM PLS) with the help of the Smart PLS program.

Theoretical Background

Audit quality is a multifaceted concept that depends on various factors, including the expertise of individual auditors, systems and procedures that support the audit process, and the organizational culture. In the context of the Binjai City Inspectorate, audit quality is critical to ensure that public funds are used efficiently and effectively.

Competency

Auditor's competence includes the knowledge, skills, and experience that is owned. Auditors who have high competencies tend to produce more accurate and credible audit reports. Competence is a critical factor in ensuring that audits are conducted effectively and efficiently.

Independence

The auditor must be independent in carrying out their duties in order to be able to assess information objectively. This impartiality is very important to maintain the integrity of the audit results. Independence is essential to ensure that audits are conducted without bias or influence from external factors.

Audit Planning

Good planning is the foundation of an effective audit. Without a clear plan, the auditor may not be able to identify the risk area appropriately, which has the potential to reduce audit quality. Audit planning is critical to ensure that audits are conducted efficiently and effectively.

Audit Supervision

Good supervision will ensure that the auditor remains on the right track and provides constructive feedback. This can help auditors to correct errors and improve their work. Audit supervision is essential to ensure that audits are conducted to the highest standards.

Reporting Audit Results

Transparent and accurate reporting process is very important to increase public accountability and trust in government institutions. Reporting audit results is critical to ensure that the public is informed about the use of public funds.

Motivation as a Moderating Variable

Motivation is used as a moderating variable in this study to analyze its effect on the relationship between competencies, independence, audit planning, audit supervision, and reporting audit results with audit quality. However, the results showed that motivation does not have a significant effect on the relationship between these variables and audit quality.

Conclusion

This study provides important insights for policy makers and management in the Binjai City Inspectorate to make improvements needed in aspects that affect audit quality. By optimizing competence, independence, planning, supervision, and reporting, it is expected that audit quality can be improved in order to achieve a more transparent and accountable government. The findings of this study suggest that management should create a supportive work environment to increase motivation and ultimately contribute to better audit quality.

Recommendations

Based on the findings of this study, the following recommendations are made:

Improve Competence: The Binjai City Inspectorate should provide training and development programs to improve the competence of auditors.
Ensure Independence: The inspectorate should ensure that auditors are independent in carrying out their duties to maintain the integrity of the audit results.
Enhance Audit Planning: The inspectorate should develop a clear audit plan to ensure that audits are conducted efficiently and effectively.
Provide Good Supervision: The inspectorate should provide good supervision to ensure that auditors remain on the right track and provide constructive feedback.
Improve Reporting: The inspectorate should develop a transparent and accurate reporting process to increase public accountability and trust in government institutions.

Limitations

This study has several limitations, including:

Sample Size: The sample size of 50 civil servants may not be representative of the entire population of the Binjai City Inspectorate.
Data Collection: The data collected through a questionnaire may not be accurate or reliable.
Analysis: The analysis of the data may not be comprehensive or thorough.

Future Research

Future research should focus on:

Increasing Sample Size: Future research should aim to increase the sample size to ensure that the findings are representative of the entire population of the Binjai City Inspectorate.
Improving Data Collection: Future research should aim to improve the data collection process to ensure that the data is accurate and reliable.
Comprehensive Analysis: Future research should aim to conduct a comprehensive analysis of the data to ensure that the findings are thorough and accurate.
Frequently Asked Questions (FAQs) about the Analysis of the Effect of Competency, Independence, Audit Planning, Audit Supervision, and Reporting of Audit Results on Audit Quality at the Binjai City Inspectorate

Q: What is the main objective of this study? A: The main objective of this study is to analyze the effect of several important factors, namely competence, independence, audit planning, audit supervision, and reporting audit results on audit quality at the Binjai City Inspectorate.

Q: What is the significance of this study? A: This study is significant because it provides important insights for policy makers and management in the Binjai City Inspectorate to make improvements needed in aspects that affect audit quality. By optimizing competence, independence, planning, supervision, and reporting, it is expected that audit quality can be improved in order to achieve a more transparent and accountable government.

Q: What is the role of motivation in this study? A: Motivation is used as a moderating variable in this study to analyze its effect on the relationship between competencies, independence, audit planning, audit supervision, and reporting audit results with audit quality. However, the results showed that motivation does not have a significant effect on the relationship between these variables and audit quality.

Q: What are the limitations of this study? A: This study has several limitations, including a small sample size, potential biases in data collection, and a limited analysis of the data.

Q: What are the recommendations of this study? A: Based on the findings of this study, the following recommendations are made:

Improve Competence: The Binjai City Inspectorate should provide training and development programs to improve the competence of auditors.
Ensure Independence: The inspectorate should ensure that auditors are independent in carrying out their duties to maintain the integrity of the audit results.
Enhance Audit Planning: The inspectorate should develop a clear audit plan to ensure that audits are conducted efficiently and effectively.
Provide Good Supervision: The inspectorate should provide good supervision to ensure that auditors remain on the right track and provide constructive feedback.
Improve Reporting: The inspectorate should develop a transparent and accurate reporting process to increase public accountability and trust in government institutions.

Q: What are the implications of this study for policy makers and management? A: The findings of this study suggest that policy makers and management in the Binjai City Inspectorate should prioritize improving competence, ensuring independence, enhancing audit planning, providing good supervision, and improving reporting to achieve better audit quality.

Q: What are the future research directions based on this study? A: Future research should focus on increasing the sample size, improving data collection, and conducting a comprehensive analysis of the data to ensure that the findings are thorough and accurate.

Q: What are the practical applications of this study? A: The practical applications of this study include improving audit quality, increasing public accountability and trust in government institutions, and enhancing the effectiveness and efficiency of audits conducted by the Binjai City Inspectorate.

Q: What are the theoretical contributions of this study? A: The theoretical contributions of this study include providing a deeper understanding of the factors that affect audit quality, highlighting the importance of competence, independence, audit planning, audit supervision, and reporting in achieving better audit quality, and contributing to the development of a more comprehensive framework for understanding audit quality.