Pengaruh Penerapan Sistem Pengendalian Mutu, Kompetensi Auditor, Sikap Profesionalisme dan Performa Auditor terhadap Efektivitas Perencanaan Audit pada Inspektorat Kota Medan

Abstract

This research was conducted at the Medan City Inspectorate. This study aims to find out and analyze the influence of the implementation of the quality control system, auditor competence, professionalism and auditor performance on the effectiveness of audit planning at the Medan City Inspectorate. The population in this study is 67 auditors of the Medan City Inspectorate; the number of samples in the study is 67 auditors using a saturated sampling technique. Data collection uses questionnaires. The data processing technique in this study uses multiple regression analysis. The results of this study show that the quality control system has a positive and significant influence on the effectiveness of audit planning, auditor competence has a positive and significant influence on the effectiveness of audit planning, professionalism has a positive and significant influence on the effectiveness of audit planning and auditor performance has a positive and significant influence on the effectiveness of audit planning. Simultaneously, the quality control system, auditor competence, professionalism and auditor performance positively and significantly influence the effectiveness of audit planning