EFFECT OF MOTIVATION AND COMPETENCE OF AUDITORS FOR AUDIT QUALITY OF INSPECTORATE’S ACEH WEST DISTRICT

Abstract

In order to achieve good governance, government have been building inspectorate official as one of internal auditor for an activity internal watchdog ranging from the use of the budget to the quality of the performance of government employees. However, study about factors that affecting the quality of the audit was conducted by the inspectorate in the area of financial supervision has not been done, especially in Western Aceh District Government.
For that, this study was conducted to examine and analyze the effect of motivation and competence of inspectorate official’s West Aceh District to quality of the audit, which the motivation and competence as independent variables and the quality of the audit as dependent variables. The census method was used by questioner to obtain information that is structured and measurable, which Likert scale was performed. Multiple linear regressions were used as data analyses, which all data was performed by SPSS software. Results of this
study showed that simultaneously of motivation and competence has an impact on the quality of audit results. In addition, the competence of auditor internal of Inspectorate official’s West Aceh District also have affected to quality of audit results. Nevertheless, motivation of internal auditor of Inspectorate official’s West Aceh District has not gave impact to quality of audit results.