Biotika (Dec 2020)
THE EFFECT OF GOOD GOVERNANCE AND COMPETENCY ON AUDIT QUALITY WITH PROFESSIONAL ETHICS AS A MEDIATION VARIABLES
Abstract
The effectiveness of the audit implementation by the Inspectorate offices in Bali Province can be seen from the quality of the audit. Government auditors in carrying out audits are required to pay attention to the quality of the audit, because good audit quality is expected to produce financial reports that can be trusted by users of financial information. The purpose of this study was to determine the effect of good governance and competence on audit quality with professional ethics as a mediating variable. This research was conducted at the Inspectorate offices of all districts in Bali Province with a population of 171 people. The number of samples using the Slovin method was 63 respondents. The results of research on good governance, competence and professional ethics have a positive effect on audit quality. Professional ethics mediates the influence of good governance and competence on the audit quality of the Inspectorate offices in all districts in Bali Province. Suggestions that can be given, for auditing practitioners, especially the Inspectorate Office in Bali Province, need to pay attention to, among others, improving the implementation of good governance so as to improve audit quality. An auditor in carrying out auditing duties must use competency qualifications to understand the criteria used and be competent to know the type and amount of evidence that will be collected in order to reach the right conclusion after carrying out the examination. Inspectorate offices in the regency of Bali Province to maintain a professional ethics system in carrying out their duties so that the level of fraud in the area can be suppressed so that it will create a clean government.
