PENGARUH INDEPENDENSI, KOMPETENSI, PENGALAMAN AUDIT, DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT INTERNAL DENGAN ETIKA AUDITOR SEBAGAI VARIABEL PEMODERASI DI JAWA BARAT

MANULLANG, NOVRIANTI (2025) PENGARUH INDEPENDENSI, KOMPETENSI, PENGALAMAN AUDIT, DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT INTERNAL DENGAN ETIKA AUDITOR SEBAGAI VARIABEL PEMODERASI DI JAWA BARAT. Thesis thesis, UNIVERSITAS SANGGA BUANA YPKP.

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Abstract

PENGARUH INDEPENDENSI, KOMPETENSI, PENGALAMAN AUDIT, DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT INTERNAL DENGAN ETIKA AUDITOR SEBAGAI VARIABEL PEMODERASI DI JAWA BARAT Novrianti Manulang (1212231015) Pembimbing 1: Dr. Fitriana, S.E., M.Si., CA., Ak Pembimbing 2: Dr. H. R. Ricky Agusiady, SE., MM., CFrA ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh independensi, kompetensi, pengalaman audit, dan akuntabilitas terhadap kualitas audit internal, dengan etika auditor sebagai variabel pemoderasi pada auditor internal di BPKP Provinsi Jawa Barat. Penelitian dilakukan karena kualitas audit internal di sektor publik, khususnya di Jawa Barat, masih menghadapi berbagai persoalan seperti lemahnya pengawasan, keterlambatan audit investigatif, rendahnya kapabilitas APIP, serta belum optimalnya penerapan standar audit. Untuk menjawab permasalahan tersebut, penelitian menggunakan pendekatan kuantitatif melalui penyebaran kuesioner kepada auditor internal, kemudian data dianalisis menggunakan Moderating Regression Analysis (MRA) untuk melihat pengaruh langsung maupun peran etika auditor sebagai pemoderasi. Hasil penelitian menunjukkan bahwa independensi, kompetensi, pengalaman audit, dan akuntabilitas berpengaruh positif dan signifikan terhadap kualitas audit internal. Akuntabilitas auditor juga berperan penting dalam mendorong ketelitian, kehati-hatian, serta rasa tanggung jawab dalam setiap tahapan audit yang lebih optimal. Selain itu, penelitian ini menemukan bahwa etika auditor mampu memperkuat pengaruh keempat variabel tersebut terhadap kualitas audit internal. Secara teoretis, penelitian ini memberikan kontribusi bagi pengembangan literatur auditing melalui pemahaman yang lebih komprehensif mengenai faktor-faktor yang memengaruhi kualitas audit internal serta peran etika profesional sebagai variabel pemoderasi. Secara praktis, hasil penelitian ini dapat dimanfaatkan oleh BPKP dan pemerintah daerah untuk meningkatkan kompetensi auditor, memperkuat penerapan kode etik, serta memperbaiki mekanisme pengawasan demi terciptanya tata kelola keuangan publik yang lebih transparan dan akuntabel. Dengan demikian, penelitian ini dapat memberikan dasar kuat bagi upaya peningkatan reformasi pengawasan sektor publik di Jawa Barat maupun nasional secara berkelanjutan dan efektif. Kata Kunci: Independensi, Kompetensi, Pengalaman Audit, Akuntabilitas, Etika Auditor, Kualitas Audit Internal THE EFFECT OF INDEPENDENCE, COMPETENCE, AUDIT EXPERIENCE, AND ACCOUNTABILITY ON INTERNAL AUDIT QUALITY WITH AUDITOR ETHICS AS A MODERATING VARIABLE IN WEST JAVA Novrianti Manulang (1212231015) Advisor 1: Dr. Fitriana, S.E., M.Si., CA., Ak Advisor 2: Dr. H. R. Ricky Agusiady, SE., MM., CFrA ABSTRACT This study aims to analyze the influence of independence, competence, audit experience, and accountability on internal audit quality, with auditor ethics as a moderating variable for internal auditors at the BPKP (Financial Supervisory Agency) of West Java Province. The study was conducted because internal audit quality in the public sector, particularly in West Java, still faces various problems such as weak supervision, delays in investigative audits, low APIP capabilities, and suboptimal implementation of audit standards. To address these issues, the study used a quantitative approach by distributing questionnaires to internal auditors. The data were then analyzed using Moderating Regression Analysis (MRA) to examine the direct influence and moderating role of auditor ethics. The results showed that independence, competence, audit experience, and accountability had a positive and significant effect on internal audit quality. Auditor accountability also plays an important role in encouraging more optimal accuracy, prudence, and a sense of responsibility in each audit stage. In addition, this study found that auditor ethics can strengthen the influence of these four variables on internal audit quality. Theoretically, this study contributes to the development of auditing literature through a more comprehensive understanding of the factors that influence internal audit quality and the role of professional ethics as a moderating variable. Practically, the findings of this study can be utilized by the Financial and Development Supervisory Agency (BPKP) and local governments to improve auditor competency, strengthen the implementation of the code of ethics, and refine oversight mechanisms to create more transparent and accountable public financial governance. Therefore, this research can provide a strong foundation for efforts to sustainably and effectively improve public sector oversight reform in West Java and nationally. Keywords: Independence, Competence, Audit Experience, Accountability, Auditor Ethics, Internal Audit Quality

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