The Effect of Integrity, Independence, and Competence on Audit Quality at the Regional Inspectorate of Bandung Regency

Risma Trinur Pebriyanti; Romli Romli

doi:10.31538/iijse.v9i2.9923

Risma Trinur Pebriyanti Universitas Jenderal Achmad Yani, Cimahi, Indonesia
Romli Romli Universitas Jenderal Achmad Yani, Cimahi, Indonesia

DOI: https://doi.org/10.31538/iijse.v9i2.9923

Keywords: Integrity, Independence, Competence, Audit Quality, Internal Audit, Regional Inspectorate

Abstract

This study aims to analyze the influence of integrity, independence, and competence of internal auditors on audit quality at the Bandung Regency Regional Inspectorate. The background of the study is based on the results of the 2024 APIP Capability Evaluation by the BPKP Representative of West Java Province, which shows that the Bandung Regency Regional Inspectorate is still at Level 3, with several Areas of Improvement, especially in the implementation of compliance audits and performance audits that are not optimal in producing strategic and sustainable recommendations. This study uses a quantitative method with a sample of 65 internal auditors and multiple linear regression data analysis techniques. The results show that integrity does not significantly affect audit quality, while independence and competence have a positive and significant effect on audit quality. Simultaneously, integrity, independence, and competence have a significant effect on audit quality. These findings indicate that improving audit quality within the Bandung Regency Regional Inspectorate is more influenced by strengthening the independence and competence of internal auditors.

Downloads

Download data is not yet available.

References

Alsughayer, S. A. (2021). Impact of auditor competence, integrity, and ethics on audit quality in Saudi Arabia. Open Journal of Accounting, 10(4), 125–140. https://doi.org/10.4236/ojacct.2021.104011

Amruddin, Priyadana, R., Agustina, T. S., Ariantini, S., Rusmayani, A. L., Aslindar, D. A., Ningsih, P. K., Wulandari, S., Putranto, P., Mujiani, S., & Wicaksinoni, D. (2022). Metode penelitian kuantitatif (Vol. 1). Pradina Pustaka.

Aprilianti, N. L. R., & Badera, I. D. N. (2021). Dampak profesionalisme, integritas, kompetensi, dan independensi pada kualitas audit di kantor akuntan publik Provinsi Bali. E-Jurnal Akuntansi, 31(2), 463. https://doi.org/10.24843/eja.2021.v31.i02.p16

Ardillah, K., & Chandra, R. (2022). Auditor independence, auditor ethics, auditor experience, and due professional care on audit quality. Accounting Profession Journal (APAJI), 4(1).

Arfan, M., Darwanis, D., & Wahyudi, J. (2021). Kualitas pemeriksaan auditor internal pemerintah: Studi pada inspektorat kabupaten dan kota di Aceh. Media Riset Akuntansi, Auditing & Informasi, 21(1), 17–34. https://doi.org/10.25105/mraai.v21i1.8751

Arikunto, S. (2016). Prosedur penelitian: Suatu pendekatan praktik. Rineka Cipta.

Chandra, R., Satriawan, B., & Dewi, N. P. (2024). Influence of integrity, independence and competency on audit quality with auditor performance as an intervening variable in inspectorate of the Riau Island. Journal of Multidisciplinary Academic Business Studies, 1(4), 899–914. https://doi.org/10.35912/jomabs.v1i4.2381

Daniar, R. W., Rizal, N., & Sulistyan, R. B. (2021). Metode penelitian kuantitatif (3rd ed., Vol. 3). Widya Gama Press.

Evia, Z., Wibowo, E., & Nurcahyono, N. (2022). Pengalaman kerja, independensi, integritas, kompetensi dan pengaruhnya terhadap kualitas audit. Jurnal Akuntansi dan Governance, 2(2), 141–149. https://doi.org/10.24853/jago.2.2.141-149

Ghozali, I. (2018). Aplikasi analisis multivariate dengan program IBM SPSS 25 (9th ed.). Badan Penerbit Universitas Diponegoro.

Gultom, C. M., Maksum, A., & Absah, Y. (2025). Factors affecting audit quality in Medan City Inspectorate. International Journal of Current Science Research and Review, 8(5). https://doi.org/10.47191/ijcsrr/V8-i5-31

Hardani, Auliya, N. H., Andriani, H., Fardani, R. A., Ustiawaty, J., Utami, E. F., Sukmana, D. J., & Istiqomah, R. R. (2020). Metode penelitian kualitatif & kuantitatif. Penerbit Pustaka Ilmu.

Handayani, R. D, & Winarso, E. (2025). The Influence of Work Experience and Professionalism of Internal Auditors on Audit Quality in the Regional Inspectorate of Bandung Distric. Economics World, 12(5), 175-201.

Hendrawaty, E. (2017). Excess cash dalam perspektif teori keagenan. CV Anugrah Utama Raharja.

Hutagaol, A. R. G., & Rahayu, S. (2022). Pengaruh independensi, kompetensi, time budget pressure dan pengalaman kerja terhadap kualitas audit. JIMEA: Jurnal Ilmiah MEA, 6(3).

Isbahi, M. B., Zuana, M. M. M., & Toha, M. (2024). The Multi-Social Relation of the Cattle Industry in the Plaosan Subdistrict Animal Market of Magetan Regency. Malacca: Journal of Management and Business Development, 1(1), 31–46. https://doi.org/10.69965/malacca.v1i1.51

Koerniawan, I. (2021). Auditing: Konsep dan teori pemeriksaan akuntansi. Yayasan Prima Agus Teknik.

Kusuma, U. T. (2021). Pengaruh independensi, kompetensi, audit tenure, dan rotasi audit terhadap kualitas audit. Kajian Ilmiah Akuntansi Fakultas Ekonomi, 11(1), 52–66.

Lestari, N. K. E. C. U., Verawati, Y., & Bhegawati, S. (2024). Pengaruh independensi, pengalaman kerja audit, kompetensi, etika audit dan profesionalisme terhadap kualitas audit. KHARISMA, 6(2), 497–509.

Luter, M., Setiyowati, S. W., & Yogivaria, D. W. (2021). Pengaruh kompetensi, independensi dan integritas auditor terhadap kualitas audit di mediasi profesionalisme. Jurnal Akuntansi, 10(2).

Maryani, N., Natita, R. K., & Zaputra, A. R. R. (2023). The Influence of Information Technology Based Audit Procedures and Audit Experience on Audit Quality. International Journal of Quantitative Research and Modeling, 4 (2), 276-285.

Murib, A., Layuk, P. A., & Kambuaya. (2024). Pengaruh pengelolaan keuangan, akuntabilitas, dan transparansi serta budaya organisasi sebagai variabel moderasi terhadap kinerja keuangan Provinsi Papua. Jurnal Kajian Ekonomi & Keuangan Daerah, 3(9).

Muslim, Nurwanah, A., Sari, R., & Arsyad, M. (2020). Pengaruh pengalaman kerja, independensi, integritas, kompetensi dan etika auditor terhadap kualitas audit. Wacana Equiliberium, 8(2), 100–112.

Natita, R. K., Saputra, A. R. R., & Dewi, I. P. (2023). Pengaruh Kompetensi Auditor erhadap Kualitas Audit (Survey Pada Auditor yang Lulus Kuliah Ketika Masa Pandemik Covid-19 dan Bekerja di Kantor Akuntan Publik Berafiliasi Interanasional. JSMA (Jurnal Sains Manajemen dan Akuntansi), 15(2), 220–229.

Ningsih, S., & Dukalang, H. (2019). Penerapan metode suksesif interval pada analisis regresi linier berganda. Jambura Journal of Mathematics, 1(1).

Nugraha, B., & Syafdinal, S. (2021). The effect of competence, independence, accountability, and audit evidence on audit quality. International Journal of Multicultural and Multireligious Understanding, 8(7), 653. https://doi.org/10.18415/ijmmu.v8i7.2936

Nurbaiti, A., & Prakasa, E. (2022). Analisis pengaruh independensi, task complexity, dan kompetensi auditor terhadap kualitas audit. Owner: Riset dan Jurnal Akuntansi, 6(4), 3604–3615. https://doi.org/10.33395/owner.v6i4.1041

Nurhaedin, E., Winarningsih, S., & Harahap, D. Y. (2021). Analysis of factors affecting the quality of internal audit. Audit dan Sistem Informasi Akuntansi, 5(2). https://doi.org/10.36555/jasa.v5i2.1556

Nursaid, M. M. L., & Zaputra, A. R. R. (2025). The Effect of Auditor Competence and Independence on Audit Quality: The Moderating Role of Audit Fees (A Case Study of Public Accounting Firms in Bandung). Journal of Governance, Taxation and Auditing, 3(8), 377–386. https://doi.org/10.38142/jogta.v4i1.1493

Pinatik, S. (2021). The effect of auditor’s emotional intelligence, competence, and independence on audit quality. International Journal of Applied Business and International Management, 6(2), 55–67. https://doi.org/10.32535/ijabim.v6i2.1147

Priadana, & Sunarsi. (2021). Metode penelitian kuantitatif. Pascal Books.

Puspita, P. R., Rupa, W., & Rini, S. (2020). Pengaruh pengalaman kerja, independensi dan kompetensi auditor terhadap kualitas audit pada BPK RI Perwakilan Provinsi Bali. Jurnal Riset Akuntansi Warmadewa, 1(1), 29–33.

Putri, M. H., & Mardijuwono, A. W. (2020). The effect of competence, work experience, professionalism and auditor independence on audit quality. International Journal of Innovation, Creativity and Change, 13(9).

Rahman, S. A., & Kuntadi, C. (2024). The influence of auditor integrity, competency and professionalism on internal audit quality. Journal Stagflasi: Ekonomi, Manajemen dan Akuntansi, 2(1), 112–122.

Retnoningsih, I., Husna, A. W., & Wati, M. K. (2023). Pengaruh integritas, materialitas terhadap kualitas audit. Seminar Nasional & Call for Paper Hubisintek.

Riduwan, & Akdon. (2020). Rumus dan data dalam analisis statistika (7th ed.).

Sahir, S. H. (2022). Metodologi penelitian. KBM Indonesia.

Sangadah, L. (2022). Pengaruh akuntabilitas auditor, independensi auditor, dan profesionalisme auditor terhadap kualitas audit. Owner, 6(2), 1137–1143. https://doi.org/10.33395/owner.v6i2.636

Santoso, R. D., Riharjo, I. B., & Kurnia, K. (2020). Independensi, integritas, serta kompetensi auditor terhadap kualitas audit dengan skeptisisme profesional sebagai variabel pemoderasi. Journal of Accounting Science, 4(2), 36–56. https://doi.org/10.21070/jas.v4i2.559

Saptyana, R. F., Wahyono, A. T., Vernando, A. N., & Mahendra, R. (2025). Pengaruh prinsip integritas, prinsip objektivitas, prinsip kompetensi, dan prinsip perilaku profesional terhadap kualitas audit pada KAP di Semarang. Jurnal Penelitian Ilmu-Ilmu Sosial, 2(6). https://doi.org/10.5281/zenodo.14831572

Sihombing, Y. A., & Triyanto, D. N. (2019). Pengaruh Inependensi, Objektivitas, Pengetahuan, Pengalaman Kerja, Integritas Terhadap Kualitas Audit (Studi Pada Inspektorat Provinsi Jawa Barat Tahun 2018). Jurnal Akuntansi, 9(11), 141-160. https://doi.org/10.33369/j.akuntansi.9.2.141-160

Soesana, A., Subakti, H., Karwanto, Fitri, A., Kuswandi, S., Sastri, L., Falani, I., Aswan, N., Hasibuan, F., & Lestari, H. (2023). Metodologi penelitian kuantitatif. Yayasan Kita Menulis.

Suci, B. M., Kuntadi, C., & Pramukty, R. (2023). Pengaruh integritas kompetensi dan pengalaman auditor terhadap efektivitas audit internal. Jurnal Economica, 2(7), 1767–1776. https://doi.org/10.55681/economina.v2i7.672

Sugiyono. (2019). Metode penelitian kuantitatif kualitatif dan R&D (19th ed.). Alfabeta.

Sugiyono. (2025). Metode penelitian kuantitatif kualitatif dan R&D (7th ed.). Alfabeta.

Sumarlin. (2020). Kualitas hasil audit (audit internal). Alauddin University Press.

Takdir, S. D., Anto, L. O., & Yusran, I. N. (2023). The influence of competence and independence as well as individual characteristics on audit quality at the Kendari City Inspectorate. Russian Journal of Agricultural and Socio-Economic Sciences, 133(1), 74–82. https://doi.org/10.18551/rjoas.2023-01.09

Wardoyo, T. S., Budiningsih, T., Kambono, H., & Veronica, E. (2021). Persepsi mahasiswa akuntansi terhadap independensi akuntan publik. Jurnal Akuntansi, 13(2), 378–387.

Wati, S., Puspitadewi, A., Dwiva, S. A., & Salta, S. (2024). The effect of competence, integrity, independence, objectivity, on audit quality with the moderating variable of risk-based auditing. Indonesian Journal of Business Analytics, 4(2), 439–456. https://doi.org/10.55927/ijba.v4i2.8727

Yoga, D., Endiana, D. M., & Kumalasari, D. (2024). Pengaruh integritas, objektivitas, kompetensi, etika profesi dan pengalaman kerja terhadap kualitas audit. KHARISMA, 5(1).

Zaputra, A. R. R., & Marlina, M. (2022). PENGARUH INDEPENDENSI, TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT. Riset Akuntansi dan Perbankan, 16 (1), 609-627.