Kegiatan audit oleh auditor pemerintah belum mencerminkan perencanaan yang cermat, pelaksanaan yang tepat, pelaporan yang andal, dan perbaikan kualitas audit yang berkelanjutan. Faktor-faktor yang dapat mempengaruhi kualitas audit, antara lain: tekanan anggaran waktu, kompleksitas tugas, pengalaman kerja, dan integritas. Tujuan penelitian ini memperoleh bukti empiris mengenai integritas sebagai pemoderasi pengaruh tekanan anggaran waktu, kompleksitas tugas, dan pengalaman kerja pada kualitas audit di Inspektorat Kabupaten Tegal. Populasi dari penelitian ini adalah seluruh auditor Inspektorat Kabupaten Tegal yang berjumlah 25 orang, sampel penelitian adalah menggunakan teknik sampling jenuh yaitu pada semua populasi yang berjumlah 25 responden. Pengumpulan data menggunakan kuesioner, teknik analisis data menggunakan regresi linier berganda. Hasil Penelitian menunjukkan bahwa integritas tidak terbukti memoderasi pengaruh tekanan anggaran waktu dan pengalaman kerja pada kualitas audit, akan tetapi integritas terbukti memoderasi pengaruh kompleksitas tugas pada kualitas audit di Inspektorat Kabupaten Tegal. Saran bagi pihak Inspektorat Kabupaten Tegal berusaha melakukan pendidikan dan pelatihan pada auditor, audit sebaiknya dilakukan oleh auditor yang sudah cukup berpengalaman, atau dapat juga diberikan pada auditor yang belum cukup memiliki pengalaman kerja tetapi harus didampingi oleh auditor yang sudah cukup berpengalaman.
DKI Jakarta, as the capital of the Republic of Indonesia, has the highest population density in Indonesia, with a population of 16,334 people / km2. Therefore, community facilities and infrastructure within the DKI Jakarta Provincial Government play an important role so that community service can be carried out properly. As one of the main infrastructures, State Buildings must have building reliability as stated in the technical requirements stipulated in Presidential Regulation Number 73 of 2016. Building maintenance is an activity to maintain the building's reliability and infrastructure, and facilities so that the building always functions properly. Based on a survey conducted by the DKI Jakarta Provincial Office for The Creation of Works, Spatial Planning and Land Use in 2019, the number of building assets of Province DKI Jakarta are 9823 buildings. 60% of those buildings were classified as Simple-Building category. Due to the numerous building assets, maintenance activities need to be supported by an adequate maintenance system. This study aims to develop a building maintenance system based on web. The methodology used in this research are expert validation, interviews, field survey and literature studies. The results of the validation process will be developed into a simple-building’s web-based maintenance system framework.
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