Analisis Perencanaan Audit dan Kompetensi Auditor pada Kualitas Audit di Perwakilan BPKP Provinsi Bali

Abstract

Telp: 085648355987 2 Fakultas Ekonomi dan Bisnis Universitas Udayana (Unud), Bali, Indonesia ABSTRAK Perencanaan audit dan kompetensi auditor dibutuhkan untuk melakukan audit judgement dimana ketepatan judgement yang dihasilkan oleh auditor dalam menyelesaikan pekerjaan audit memberikan pengaruh pada kesimpulan akhir. Tujuan penielitian ini adalah untuk menganalisis pengaruh perencanaan audit dan kompetensi auditor pada kualitas audit di Perwakilan Badan Pengawasan Keuangan dan Pembangunan (BPKP) Provinsi Bali. Penelitian ini dilakukan di Kantor Perwakilan BPKP Provinsi Bali. Jumlah sampel yang diambil sebanyak 77 Pejabat Fungsional Auditor (PFA), dengan metode purposive sampling dengan syarat PFA yang memiliki sertifikasi auditor dan tidak sedang melaksanakan pendidikan di luar bali selama pengambilan sampel. Pengumpulan data dilakukan melalui teknik kuesioner. Teknik analisis yang digunakan adalah regresi linier berganda dengan menggunakan SPSS. Hasil analisis menunjukkan bahwa terdapat pengaruh positif dan signifikan antara perencanaan audit dan kompetensi auditorpada kualitas audit. Kata kunci: Perencanaan audit, kompetensi auditor, kualitas audit ABSTRACT Audit planning and auditor competence are needed to conduct audit judgments where the accuracy of judgment produced by the auditor in completing the audit work has an influence on the final conclusion. The purpose of this study was to analyze the influence of audit planning and auditor competency on audit quality at the Representative of the Bali Provincial Finance and Development Supervisory Agency (BPKP). This research was conducted at the Bali Provincial BPKP Representative Office. The number of samples taken were 77 Auditor Functional Officers (PFA), with purposive sampling method with PFA requirements that had auditor certification and were not carrying out education outside Bali during sampling. Data collection is done through questionnaire techniques. The analysis technique used is multiple linear regression using SPSS. The results of the analysis show that there is a positive and significant influence between audit planning and auditor competence on audit quality.

The Role of Audit Risk in Improving Audit Quality

“…Before carrying out an audit, good planning makes audit procedures run more effectively and efficiently. Please properly plan audit assignments to avoid issuing erroneous financial reports (Azizi & Muliartha, 2018). The success of the audit implementation is primarily determined by the quality of the audit plan made by the auditor.…”

“…From this statement, audit planning, an effort in auditing, is essential in influencing the audit process and leads to audit quality. Research conducted by Azizi and Muliartha (2018), Haryanto et al (2022), and Julianto et al (2016 support the notion that audit planning influences audit quality. However, research related to audit planning that improves audit quality is rarely carried out because audit planning from one audit firm may be different, which can underlie the novelty of this research.…”