The Influence of Gender, Work Experience and Independence on Audit Quality of Government Internal Audit Officials at the South Aceh District Inspectorate

Cut Lailan Maghfirah Miga, Maya Sari, Dahrani Dahrani

Abstract


This research aims to determine, test and analyze the influence of gender, work experience and independence on the audit quality of government internal supervision officials. This type of research is quantitative and the type of research data is primary data obtained using a questionnaire. Questionnaires were distributed to all auditors working at the South Aceh District Inspectorate. Sampling used full sampling, that is, the entire population was used as a sample. with a total sample of 34 respondents. Data were analyzed using structural equation model partial least squares (SEM-PLS). The results of this research show that gender influences audit quality where female auditors are better at making decisions. Work experience influences audit quality, the longer you have been an auditor, the more auditors will have the ability to obtain relevant information, detect errors and look for the causes of errors. And independence affects audit quality.


Keywords


Gender;Work Experience;Independence;Audit Quality

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References


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DOI: https://doi.org/10.30596/miceb.v2i0.796

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