ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT DENGAN REWARD SEBAGAI VARIABEL PEMODERASI (STUDI PADA APARAT PENGAWAS INTERNAL PEMERINTAH DI INSPEKTORAT DAERAH KABUPATEN SE EKS KARESIDENAN BANYUMAS)

Abstract

The purposes of this research was to found out the effects of competence, independence, professionalism, skepticism, job experience, comprehension of governance audit standard toward the audit quality and also to find out the effect of moderating variable (reward) between competence, independence, professionalism, skepticism, job experience, comprehension of governance audit standard toward the audit quality. The samples in this research are 58 Auditor on Inspektorat Region Office of Banyumas Ex-residence who selected through census method. Data analysis research was used with multiple linear regression model and MRA (Moderated Regression Analysis). The results showed that (1) competence, independence, professionalism, skepticism, job experience, and comprehension of governance audit standard significantly affects toward the audit quality of Auditor on Inspektorat Region Office of Banyumas Ex-residence (2) reward was not moderate the relationship between competence, independence, professionalism, skepticism, job experience, and comprehension of governance audit standard toward the audit quality of Auditor on Inspektorat Region Office of Banyumas Ex-residence. This matter because the examined reward that was reward non moneter.