Pengaruh Pengalaman, Kompetensi, Motivasi, Skeptisme Profesional Auditor terhadap Kualitas Pengawasan BPKP (pada BPKP Provinsi Sumatera Utara)

Abstract

Supervision quality done by BPKP (Financial and Development Supervisory Agency) in Indonesia is still not optimal. It is proven from the trend of corruption cases in 2019 to 2020. The objective of this research is to test and analyze the effect of various factors such as experience, competency, motivation, skepticism of professional auditors on the supervision quality. The research uses descriptive quantitative method. The population is all BPKP auditors of North Sumatera Province, and 100 of them area taken as the samples. The data are collected by distributing questionnaires and analyzed by using SmartPLS application. The result of the research shows that experience, motivation, and skepticism of professional auditors have positive effect on supervision quality. However, competency has no effect on supervision quality.