IJSEGCE

VOL 2, No.3 November 2019

ISSN: 2656- 3037
http://www.journals.segce.com/index.php/IJSEGCE
DOI: https://doi.org/10.1234/ijsegce.v2i3.124

COMPETENCY, INDEPENDENCE, MOTIVATION, AUDITOR OBJECTIVES,

AUDIT QUALITY, LEADING POLICY AT BADUNG REGENCY INSPECTORATE

Author

I MADE WIKA WARDANA

wikawardana@yahoo.co.id
Post Graduate of Mahasarawati Denpasar University

I Ketut Setia Sapta

ketutsetiasapta@yahoo.com
Universitas Mahasaraswati Denpasar

I Nengah Landra
nengahlandra@gmail.com
Post Graduate of Mahasarawati Denpasar University

ABSTRACT

The purpose of this study is to determine and test the effect of Competence,
Independence, Motivation, Objectivity on Audit Quality which is moderated by the Leadership Policy
factor. This study uses quantitative methods that are used to meet research objectives in addition to
literature review. The population in this study were all functional auditors and P2UPD in the Badung
Regency Inspectorate environment, amounting to 48 people. Data were collected using a
questionnaire using a Likert scale in scoring the answers to the statements given. Data were
analyzed using analysis using a variance-based structural equation analysis model known as
Partial Least Square (PLS) analysis. the results of this study indicate that: 1) Competence has a
significant positive effect on audit quality; 2) Independence influences audit quality; 3) Motivation
has no effect on audit quality; 4) Objectivity has a significant positive effect on audit quality; 5)
Leadership policy directly has a positive effect on audit quality; 6) the leader's policy moderates
independence and motivation so that it positively affects audit quality. The results of this study
provide advice and input to the leadership of the Inspector of Badung Regency in order to formulate
policies and produce good policies so as to improve audit quality.

Keywords: competence, independence, motivation, objectivity, audit quality, leadership policies

I. INTRODUCTION

Badung Regency Government through Badung Regent Regulation No. 1 of 2018 regarding
the provision of additional workload income indirectly provides motivation to employees including
functional auditors at the OPD Inspectorate of Badung Regency in improving performance,
according to Haditya, et al (2017) in his research expressing compensation given for the basis for
maximum work achievement, employees will be motivated to achieve maximum work results.
According to Kusmiati (2012) in her research found that good work motivation will improve
employee performance.
Motivation is very important because motivation is the thing that causes, channels and
supports human behavior, so that they want to work actively and enthusiastically to achieve optimal
goals or results. In the research of Efendy, M Taufiq (2010) motivational factors have a significant
positive effect on audit quality. Hanjani, et al (2014) in their research found that motivational factors
had a significant positive effect on audit quality. Randi (2014) in his research also suggested that
motivational factors influence audit quality positively significantly.
Motivation factors in several studies showed negative results, which motivational factors did
not have a positive influence on audit quality. This is indicated by Rosnidah's research (2011) also

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VOL 2, No.3 November 2019
ISSN: 2656- 3037
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DOI: https://doi.org/10.1234/ijsegce.v2i3.124

found that motivation and professionalism factors did not have a significant positive impact on audit
quality. Ardini (2010) in his research also suggested that motivational factors had no influence on
audit quality. Similar to the independence factor, the motivational factor also shows inconsistent
results on each research result.
Objectivity becomes an attitude that must be possessed by an auditor, according to BPKP
(2008) objectivity is a behavior that must be obeyed by the auditor. Carolita, et. al (2012) in his
research stated that the variable work experience, objectivity, integrity and organizational
commitment have a positive effect on audit quality. Sari, et.al (2011) in his research found that work
experience, independence, objectivity, integrity, competence and ethics had a positive and
significant effect on audit quality. Queena, et.al (2012) in his research also stated that objectivity,
knowledge, integrity , ethics, professional skepticism of auditors have a positive and significant
effect on audit quality.
In reality on the ground, auditors often face constraints from the leadership's policy
involvement on audit results found in the OPD being examined. The leader's policy not to report the
results of the audit reduces auditor objectivity which directly and can affect audit quality. However,
in some studies the objectivity factor itself gives inconsistent results, which results show that
objectivity does not have a significant positive effect on audit quality. Badjuri research (2012) shows
different results, which objectivity factor does not affect the quality of the auditory positively. The
same thing was found in the study of Linting, et.al (2013), in which auditor objectivity did not have a
positive effect on audit quality.
Another problem that is often experienced by auditors is the short examination time given
with many inspection areas / OPDs that are examined resulting in the examination being only
sampling and not comprehensive so that the audit results do not meet the existing inspection
standards and the possibility of finding violations in the OPD accounting system becomes very
small . Leadership policy is one of the factors that contributes to increasing competence,
independence, motivation, objectivity of auditors, as well as directly contributing to the quality of the
audit itself. Zain et al (2006) in their research revealed that the need for policies that support and
improve the internal audit function, the results of this study also support the existence of policies
regarding the appointment of members, the need for members to have knowledge in auditing.
ICAEW (2001) identified 5 main factors that can influence independence and objectivity, one of
which is intimidation, whether it is personality domination, by the director or manager or other
parties. The leadership's policy not to report on guidelines by auditors is a form of intimidation for
internal auditors.
Stoner (1989) states that leaders can influence followers because leaders have five bases of
power. Jaworski (1990) also states that leadership in communicating, attitudes towards risk,
education level, level of mobility, behavior that leads to change and actions taken will affect the staff
below, so that leadership policies can have a good impact on competence, independence,
motivation and objectivity of internal auditors. Various studies suggest that many factors influence
audit quality produced by the examiner (auditor / APIP) including competence, motivation,
experience, objectivity, audit ethics, independence, but the research shows inconsistent results.
Factors that show inconsistencies such as independence, motivation, and objectivity factors which
in some studies show the results do not affect audit quality. Observing from the background and
phenomena above it is necessary to conduct research regarding the influence of competence,
independence, motivation and objectivity on audit quality with the leadership policy as a moderating
variable conducted at the Inspectorate of Badung Regency.

II. LITERATURE REVIEW

Lee and Stone (1995), define competency as sufficient expertise that can be explicitly used
to conduct audits objectively. As for Bedard (1986) in Sri lastanti (2005) defines expertise or
competence as someone who has extensive procedural knowledge and skills shown in the audit
experience.
Based on the description above, it can be concluded that the auditor's competence is the
knowledge, expertise, and experience needed by the auditor to be able to conduct an objective,
careful and thorough audit. Hayes-Roth defines expertise as knowledge of a particular environment,
understanding of problems arising from that environment, and skills to solve those problems
(Mayangsari, 2003).

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Competence according to the Internal Audit Professional Organization Consortium (KOPAI,

2004: 33) is the auditor's ability to apply the capabilities, expertise, experience, skills, attitudes,
abilities, and knowledge possessed in carrying out his duties carefully, accurately, and objectively.
Internal auditor competency according to Yusnita (2009) in Linting et al. (2013), is the
ability, knowledge, and scientific discipline needed to carry out the examination tasks appropriately
and appropriately. Efendy (2010) states that auditor competence is the knowledge, expertise and
experience needed by auditors to be able to conduct audits objectively, carefully and thoroughly.
Ahmad et al. (2012) states that auditor competence is the auditor's ability to apply the knowledge
and experience he has in conducting audits so that auditors can conduct audits carefully,
accurately, intuitively, and objectively.
Mulyadi (1992) defines independence as "a state free from influence, not controlled by
other parties, not dependent on others" and independent public accountants must be public
accountants who are not affected and are not influenced by various forces that come from outside
the accountant's self in considering the facts that he found in the examination.
DeAngelo (1981) assumes that the auditor with his ability will be able to find a violation and
the key is that the auditor must be independent. Arens and Loebbecke (2000) in Efendy (2010),
define independence in auditing as "The use of an unbiased perspective in carrying out audit
testing, evaluating the results of these tests, and reporting the audit findings." Auditors' audacity to
report errors in financial statements depends on auditor independence (Setyaningrum, 2012).
Christiawan (2002) explains that "An independent public accountant is a public accountant who is
not easily influenced, does not side with anyone, and is obliged to be honest not only to the
management and owners of the company, but also other users. financial statements that trust the
results of their work. "The value of auditing is very dependent on public perceptions of the
independence of the auditor (Arens and Mark, 2004; in Mabruri and Winarna, 2010).
Independence according to Sawyer’s et al. (2005: 7), is an attitude that must be free from
obstacles, provide an objective opinion, not biased, not restricted, and report the real problem, not
based on executive or institutional desires. Independence according to Halim (2008: 46), is a
mental attitude owned by the auditor to not take sides in conducting an audit. Linting et al. (2013)
states that "Independence is an attitude that is free from influences, does not favor certain interests
in providing an actual examination."
Motivation comes from the word "motive" which means encouragement or movement. Terry
(in Moekijat, 2002) defines motivation as a desire in an individual that drives him to act. Meanwhile,
according to the Committee on Management of Educational Institutions and Management
Guidance, motivation is the process or factors that encourage people to act or behave in certain
ways; the process includes: the introduction and assessment of needs that have not been satisfied,
the determination of objectives that will satisfy the needs, and the determination of actions needed
to satisfy the needs. Motivation is an impulse that causes a person to do an action to achieve a
certain goal. Motivation comes from the word motive which means "impulse" or stimulation or
"driving force" that exists in a person. According to Weiner (1990) quoted by Elliot et al. (2000),
motivation is defined as an internal condition that awakens us to action, drives us to achieve certain
goals, and keeps us interested in certain activities. According to Uno (2007), motivation can be
interpreted as internal and external impulses in a person that is indicated by the presence; passion
and interest; encouragement and needs; hopes and ideals; appreciation and respect. Motivation is
something that makes a person act (Sargent, quoted by Howard, 1999) states that motivation is the
impact of a person's interactions with the situation they face (Siagian, 2004).
Motivation becomes a strength, energy or power, or a complex condition and readiness in
the individual to move towards certain goals, both consciously and unconsciously (Makmun, 2003).
A person's motivation can be generated and grow through himself-intrinsically and from the
extrinsic environment (Elliot et al., 2000; Sue Howard, 1999). Intrinsic motivation is meaningful as a
desire from oneself to act without external stimulation (Elliott, 2000). Intrinsic motivation will be
more beneficial and give you greatness in learning. Extrinsic motivation is described as motivation
that comes from outside the individual and cannot be controlled by the individual (Sue Howard,
1999). Elliott et al. (2000), exemplifying it with values, gifts, and / or awards that are used to
stimulate a person's motivation. For example, in learning activities, motivation is a driving force that
guarantees the continuity of learning activities and gives direction to learning activities so that
desired goals can be met. Thus motivation is very influential on one's learning outcomes. If
someone does not have the motivation to learn, then that person will not achieve optimal learning

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results. To be able to learn well in need of a good process and motivation, providing motivation to
learners, means moving someone so that he wants or wants to do something.
Objectivity according to Lawrence, et al. translated by Anhariani (2006: 103) is: "Objectivity is
a rare thing and should not be compromised. An audior should never place himself or be placed in
a position where their objectivity can be questioned. The internal auditor's code of ethics and
standards have set certain rules that must be followed in order to avoid the possibility of a view of
lack of objectivity or the appearance of bias. Violation of these rules will cause criticism and
questions about the lack of objectivity possessed by internal audit. "
In addition, the definition of objectivity according to Siti Kurnia Rahayu and Ely Suhayati
(2009: 52) is: "Must be free from conflict of interest issues and must not allow material
misstatement factors that he knows or transfer his considerations to other parties. . By maintaining
integrity the auditor will act honestly, and firmly, by maintaining his objectivity, the auditor will act
fairly, impartially in carrying out his work without being influenced by pressure or demand from
certain parties or personal interests ".
he Indonesian Institute of Accountants states that audits by auditors are said to be of
quality, if they meet auditing standards and quality control standards. Furthermore De Angelo
(1981) defines audit quality as the probability (likelihood) that an auditor discovers and reports
about a violation in his client's accounting system. Deis and Giroux (1992) explain that the ability to
find material misstatements in a company's financial statements depends on the competence of
auditors while the willingness to report findings of misstatements depends on its independence.
The quality of the work of the auditor can also be seen from the quality of the decisions
taken. According to Edwards, et al. in Bedard and Michelene (1993) there are two approaches used
for the outcome oriented and process oriented. The outcome oriented approach is used if the
solution of a problem or the outcome of a job is certain. To assess the quality of the decision to be
taken is done by comparing solutions or results achieved with predetermined results standards.
While the process oriented approach is used if the solution to a problem or the outcome of a job is
very difficult to ascertain. So to assess the quality of the decisions to be taken by the auditor seen
from the quality of the stages / processes that have been taken by the auditor while completing
work from the beginning to produce a decision. The measurement of results is more widely used
because the measurement of processes cannot be directly observed while the measurement of
results usually uses a measure of the size of the audit. This is in line with Moizer (1997) which
states that the measurement of the quality of the audit process is centered on the performance of
the auditor and compliance with the standards outlined.
James E. Anderson in Wahab (2013), provides policy formulation as the behavior of a
number of actors (officials, groups, government agencies) or a series of actors in a particular field of
activity. Another opinion is from Carl Friedrich in Wa-hab (2013) which states that policy is an action
that leads to the goals proposed by a person, group or government in a particular environment due
to certain obstacles while looking for opportunities opportunities to achieve goals or achieve desired
goals. From several definitions of policies that have been advanced by these experts, it can be
concluded that in essence the study of policy (policy) includes the questions: what, why, who,
where, and how. All of these questions are related to the problems faced by the institutions that
make decisions concerning; contents, methods or procedures specified, strategy, time the decision
was taken and implemented.
Henry in Kartono (2011) argues that a leader in the broadest sense is a person who leads,
by way of mastering social behavior by regulating, directing, organizing or controlling the efforts /
efforts of others, or through prestige, power or position. si. Whereas in the limited sense, the leader
is a person who guides, leads with the assistance of his persuasive qualities, and his acceptance /
acceptance voluntarily by his followers. William N. Dunn (2012) distinguishes a policy including the
policy of the leadership can be measured through indicators, namely: 1. Policy problems (public
policy) 2. Alternative policies (policy alternatives) 3. Policy actions 4. Policy outcomes
Based on the description of the theory and frame of mind, the following research
hypotheses can be formulated:
1. There is a significant and positive influence of Auditor Competence on Audit Quality
2. There is a significant and positive influence from the Auditor on Audit Quality
3. There is a significant and positive influence on the motivation of the Auditor on Audit
Quality
4. There is a significant and positive influence on the Auditor's objectivity on Audit Quality.

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5. There is a significant and positive influence on the competence, independence, motivation

and objectivity of the Auditor simultaneously on Audit Quality.
6. There is a significant and positive influence on the interaction of the competence,
independence, motivation and objectivity of the Auditor with the leader's policy on audit
quality

III. RESEACH METHOD

The research method can be interpreted as a procedure for how a study is carried out. The
approach used in this study is a survey. According to Singarimbun and Effendy (1995: 73) that the
survey is a study that takes a sample from one population using a population using a questionnaire
as a primary data collection tool and in general using statistical methods. The type of this research
is descriptive quantitative. According to Arikunto (2002: 117) that comparative causal research is
research that measures the strength of the relationship between two or more variables, but it also
shows the direction of the relationship between the independent variable and the dependent
variable (indicating a cause and effect problem).
The nature of this research is the research explaining (descriptive explanatory) phenomena
that occur in the object of research regarding competence, independence, motivation and
objectivity of the audit of audit quality at the Inspectorate of Badung Regency. According to
Sugiyono (2009: 22) that descriptive explanatory research is intended to explain the position of the
variables studied as well as the influence of one variable with another variable.
This research was conducted at the Inspectorate of Badung Regency. The choice of location
is based on the consideration that there is still a need to improve the quality of audits of the Badung
Regency Inspectorate by increasing the competence, independence, motivation and objectivity of
the Government Internal Supervisory Apparatus (APIP) incorporated in the Badung Regency
Inspectorate as quality assurance in facing audits from external parties. The population in this study
were employees of the Government Internal Supervisory Apparatus (APIP) at the Inspectorate of
Badung Regency, amounting to 49 people with a total of 15 auditors and the Governmental
Supervisors for Regional Government Affairs (P2UPD) of 34 people. Because the total population
in this study is below 100, this research uses a saturated sampling technique in which all members
of the population are sampled (Sugiyono, 2008).
This study uses a data analysis method using Smart PLS software version 2.0.m3 which is run
on computer media. PLS (Partial Least Square) is a variance-based structural equation analysis
(SEM) that can simultaneously test measurement models as well as structural model testing. The
measurement model is used to test the validity and reliability, while the structural model is used to
test causality (hypothesis testing with predictive models).

IV. RESEARCH RESULT

Result

1. Competence is proven to have a positive and significant effect on audit quality. This result is
shown by a positive path coefficient of 0.354 with a t-statistic of 4.114 (t-statistic> 1.96), thus,
it can be concluded that there is a significant and positive influence of Auditor Competence

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on Audit Quality. The results obtained can be interpreted that the higher the competence of
the auditor, the quality of the resulting audit will increase.
2. Independence is proven to have a positive but not significant effect on audit quality. These
results are shown by a positive path coefficient of 0.045 with a t-statistic of 0.452 (t-statistic
<1.96), thus, it can be concluded that there is a positive and insignificant influence from the
auditor's independence on Audit Quality. The results obtained can be interpreted that the
higher the attitude of auditor independence, the quality of the resulting audit will increase.
3. Motivation is proven to have a positive but not significant effect on audit quality. These results
are indicated by a positive path coefficient of 0.076 with a t-statistic of 0.481 (t-statistic
<1.96), thus, it can be concluded that there is a positive and insignificant influence from the
Auditor's motivation on Audit Quality. The results obtained can be interpreted that the higher
the motivation of the auditor, the quality of the resulting audit will increase.
4. Objectivity is proven to have a positive and significant effect on audit quality. This result is
shown by a positive path coefficient of 0.157 with a t-statistic of 2.410 (t-statistic> 1.96), thus,
it can be concluded that there is a significant and positive influence of Auditor Objectivity on
Audit Quality. The results obtained can be interpreted that the higher the objectivity of the
auditor, the quality of the resulting audit will increase.
5. Leadership policies are proven to have a positive and significant effect on audit quality.
These results are shown by a positive path coefficient of 1.293 with a t-statistic of 5.773 (t-
statistics> 1.96), thus, it can be concluded that there is a significant and positive influence of
the leader's policy on Audit Quality. The results obtained can be interpreted that the better
and more appropriate policy leaders, the quality of the resulting audit will increase.
6. The leader's policy moderates positively and significantly on the simultaneous influence of
competence, independence, motivation, and objectivity on audit quality. This result is shown
by the moderation coefficient which is positive at 0.808 with a t-statistic at 2.517 (t-statistic>
1.96), thus, it can be concluded that a significant and positive influence of the interaction of
competence, independence, motivation and objectivity of the Auditor with leadership policy
on audit quality. The results obtained can be interpreted that the higher the competence,
independence, motivation and objectivity of the auditor coupled with the presence of better
and more appropriate leadership policies, the quality of the resulting audit will increase.
Discussion
Many researchers have previously examined the effect of competence, independence,
motivation, objectivity on audit quality with inconsistent results for each variable. Variables that
show inconsistencies such as variables of independence, motivation, objectivity. In this study
adding the leadership policy as a moderating variable, this is included because there are leadership
policy problems that determine each audit result conducted by the auditor.
This study found that the competency and objectivity variables simultaneously affect audit
quality. This answers the hypothesis in this study that there is a significant and positive influence on
audit quality competencies and there is a significant and positive influence on objectivity on audit
quality. Hitpotesis there is a significant and positive influence of independence, motivation on audit
quality is rejected, in other words there is no effect of independence and motivation on audit quality.

V. CONCLUSIONS AND RECOMMENDATIONS

Conclusions
The results of the bivariate analysis found that competency and objectivity variables have a
simultaneous influence on audit quality. While the variable independence and motivation does not
affect audit quality
The results of multivariate analysis with multiple linear regression without including
leadership policies as moderating found that competency and objectivity variables partially affect
audit quality. While partial independence and motivation variables also do not affect audit quality.
The results of multivariate analysis by including leadership policies as moderating found
that leadership policies moderate independence and motivation so that the analysis found that
these factors had a significant positive effect on audit quality..

Recommendations
Future studies can further examine the influence of leadership policy variables directly on
audit quality and the effect on other variables. The next researcher needs to dig deeper in the form

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of qualitative research to find the right questions to explore independence and motivation so that it
can find consistent results in influencing audit quality.

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