Faktor-Faktor yang Memengaruhi Kualitas Audit dengan Motivasi sebagai Variabel Moderasi pada Inspektorat Jenderal Kementerian Keuangan

Yori Farras Nuryana; Thanrico Hans Ivander; Harti Budi Yanti

doi:10.61132/menawan.v4i6.2797

Authors

Yori Farras Nuryana Universitas Trisakti Jakarta
Thanrico Hans Ivander Universitas Trisakti Jakarta
Harti Budi Yanti Universitas Trisakti Jakarta

DOI:

https://doi.org/10.61132/menawan.v4i6.2797

Keywords:

Audit Quality, Auditor Motivation, Competence, Independence, Workload

Abstract

This study examines the factors that influence audit quality—competence, independence, experience, and workload—and analyzes auditor motivation as a moderating variable. The sample comprised 138 auditors from the Inspectorate General of the Ministry of Finance of the Republic of Indonesia, selected using purposive sampling. The data were analyzed using Moderated Regression Analysis (MRA) with SPSS version 22. The findings show that competence, independence, and motivation have positive and significant effects on audit quality, while workload has a negative effect. Auditor motivation was found to moderate the effect of competence on audit quality and to mitigate the negative effect of workload. These findings suggest that audit quality is associated with auditors’ capabilities and professional attitudes, as well as with supportive working conditions. Accordingly, the management of the Inspectorate General is expected to improve workload management and maintain a work climate that supports auditor motivation. These efforts may contribute to the preparation of higher-quality oversight reports and strengthen the effectiveness of the Inspectorate General’s supervisory function.

Downloads

Download data is not yet available.

References

Aditya, R., & Pratiwi, N. (2025). Competence, experience, and the quality of internal audit: Evidence from Indonesian ministries. Journal of Public Sector Accounting, 14(2), 112-130. https://doi.org/10.1108/JPSA-01-2024-0012

Alim, M., & Hapsari, D. (2024). Pengaruh beban kerja dan spesialisasi auditor terhadap kualitas audit. Jurnal Akuntansi dan Keuangan Publik, 11(1), 45-60. https://doi.org/10.31092/jakp.v11i1.4567

Anwar, M., & Fauziah, S. (2022). Keterbatasan motivasi dalam mengoptimalkan kompetensi auditor internal. Jurnal Riset Akuntansi Kontemporer, 14(2), 215-230. https://doi.org/10.23960/jrak.v14i2.8842

DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of Accounting and Economics, 3(3), 183-199. https://doi.org/10.1016/0165-4101(81)90002-1

Eisenhardt, K. M. (2022). Agency theory: An assessment and review in the modern public sector. Academy of Management Review, 47(1), 57-74. https://doi.org/10.5465/amr.2022.0123

Fadhilah, A., & Rachmawati, S. (2023). Interaksi kompetensi dan motivasi kerja terhadap kualitas pengawasan internal pemerintah. Jurnal Kajian Akuntansi, 12(3), 210-225. https://doi.org/10.33603/jka.v12i3.7890

Firmansyah, A., & Kusumaningtyas, R. (2023). Peran pengalaman auditor dalam mendeteksi fraud di sektor publik. Jurnal Riset Akuntansi Terpadu, 16(1), 88-104. https://doi.org/10.25105/jrat.v16i1.10234

Gunawan, H., & Lestari, A. P. (2024). Public service motivation and internal audit quality in ministries. Journal of Public Administration and Governance, 14(1), 67-82. https://doi.org/10.5296/jpag.v14i1.21345

Hakim, L., & Oktaviani, R. (2022). Fenomena ancaman kedekatan dan dampaknya terhadap independensi serta kualitas audit pemerintah. Jurnal Kajian Akuntansi Publik, 10(1), 55-70. https://doi.org/10.22441/jkap.v10i1.9876

Hapsari, N., & Prasetyo, B. (2023). Motivasi ekstrinsik dan kegagalannya dalam mendongkrak kualitas pengawasan. Jurnal Ilmiah Akuntansi Sektor Publik, 9(2), 145-160. https://doi.org/10.21067/jiasp.v9i2.7741

Haryono, S., & Fitriana, L. (2023). Dampak moderasi motivasi pada kondisi burnout auditor: Sebuah tinjauan kritis. Jurnal Riset Akuntansi dan Bisnis, 13(2), 175-190. https://doi.org/10.30596/jrab.v13i2.6652

Deliza, I., Rebecka, S., & Yanti, H. B. (2021). Kualitas laporan keuangan instansi pemerintah. Media Riset Akuntansi, Auditing & Informasi, 21(2), 227–244. https://doi.org/10.25105/mraai.v21i2.9402⁠

Lane, J. E. (2020). The public sector: Concepts, models and approaches (4th ed.). SAGE Publications. https://doi.org/10.4135/9781446215321

Mulyono, H., & Safitri, I. (2025). The interaction of experience and motivation on audit quality: A public sector perspective. Journal of Accounting and Business Dynamics, 20(2), 150-165. https://doi.org/10.1111/jabd.12459

Nisa, K., & Anwar, C. (2025). The dark side of workload: Audit quality degradation in government internal supervisors. Asian Journal of Public Sector Accounting, 19(2), 210-225. https://doi.org/10.1108/AJPSA-04-2024-0089

Nugroho, B., & Permana, A. (2025). Independence, experience, and audit quality: A post-pandemic analysis. International Journal of Auditing, 29(3), 210-228. https://doi.org/10.1111/ijau.12345

Pramono, H., & Widiastuti, E. (2022). Pengaruh beban kerja dan time budget pressure terhadap kualitas audit internal dengan motivasi sebagai pemoderasi. Universitas Trisakti.

Pratami, A., & Kusuma, D. (2022). Moderating role of intrinsic motivation on auditor experience and audit quality. International Journal of Auditing Practice, 10(4), 320-335. https://doi.org/10.1504/IJAP.2022.124567

Putra, A. D., & Mulyani, S. (2023). Mengapa kompetensi tidak selalu berdampak pada kualitas audit? Studi empiris pada Inspektorat Daerah. Jurnal Akuntansi dan Keuangan Publik, 8(2), 112-128. https://doi.org/10.31092/jakp.v8i2.1543

Putri, S. N., & Mayangsari, S. (2022). Pengaruh kompetensi, independensi, dan beban kerja terhadap kualitas audit internal. Jurnal Magister Akuntansi Trisakti, 9(1), 45–60. https://doi.org/10.25105/jmat.v9i1.10234

Rahmawati, D., & Santoso, B. (2026). Peran moderasi motivasi berprestasi atas hubungan kompetensi dan kualitas audit. Jurnal Akuntansi Multidimensi, 18(1), 40-55. https://doi.org/10.24843/JAM.2026.v18.i01.p04

Ramadhan, K., & Sari, D. (2026). Moderating effect of auditor motivation on independence and audit quality in Indonesia. Asian Review of Accounting, 34(1), 88-105. https://doi.org/10.1108/ARA-09-2025-0150

Ryan, R. M., & Deci, E. L. (2020). Intrinsic and extrinsic motivation from a self-determination theory perspective: Definitions, theory, practices, and future directions. Contemporary Educational Psychology, 61, 101860. https://doi.org/10.1016/j.cedpsych.2020.101860

Saputri, R., & Hendrawan, A. (2023). Sinergi independensi dan motivasi pengabdian dalam meningkatkan kualitas pengawasan. Jurnal Kajian Keuangan Negara, 11(1), 75-90. https://doi.org/10.25105/jkkn.v11i1.6789

Sekaran, U., & Bougie, R. (2020). Research methods for business: A skill building approach (8th ed.). John Wiley & Sons.

Setiawan, I., & Yuliani, D. (2022). Beban kerja dan efisiensi waktu dalam meningkatkan kualitas hasil audit. Jurnal Dinamika Akuntansi Keuangan, 11(3), 310-325. https://doi.org/10.25105/jdak.v11i3.8765

Siregar, B. G., & Wulandari, P. (2025). Independence and audit quality: Evidence from Indonesian public sector auditors. International Journal of Governmental Auditing, 31(3), 200-215. https://doi.org/10.1111/ijga.12456

Sugiyono. (2022). Metode penelitian kuantitatif, kualitatif, dan R&D (Edisi Ke-2). Alfabeta.

Suryanto, T., & Prasetia, R. (2024). Public service motivation and auditor performance: The mediating role of organizational commitment. Journal of Public Sector Accounting, 16(2), 112-128. https://doi.org/10.1108/JPSA-08-2023-0123

Susanti, E., & Wijaya, A. (2024). Pengaruh pengalaman kerja dan teknologi informasi terhadap kualitas audit. Jurnal Akuntansi Pemerintahan Indonesia, 15(2), 140-155. https://doi.org/10.15294/japi.v15i2.4321

Susanto, B., & Wijayanti, R. (2022). The effect of auditor competence and independence on audit quality: Evidence from local government. Journal of Accounting in Emerging Economies, 12(3), 450-468. https://doi.org/10.1108/JAEE-10-2020-0255

Wardhani, R., & Rahayu, S. (2024). The impact of auditor competence on audit quality in government sectors. Journal of Public Accounting Research, 12(1), 45-60. https://doi.org/10.1108/JPAR-11-2023-0145

Wibisono, Y., & Maharani, T. (2024). Kegagalan motivasi dalam memitigasi benturan kepentingan pada independensi auditor. Jurnal Akuntansi dan Tata Kelola, 12(3), 290-305. https://doi.org/10.21107/jatk.v12i3.9921

Wicaksono, A., & Utami, S. (2024). Peran motivasi dalam memoderasi pengaruh pengalaman kerja terhadap kualitas hasil pengawasan inspektorat daerah. Politeknik Keuangan Negara STAN.

Yanti, H. B., Hasnawati, Puspa, D. F., & Astuti, C. D. (2019). Moral competence of Indonesia professional auditors. Media Riset Akuntansi, Auditing & Informasi, 19(1), 129–148. https://doi.org/10.25105/mraai.v19i1.4116⁠

Yulianti, M., & Rahman, F. (2026). Motivasi intrinsik sebagai peredam dampak negatif kelelahan kerja auditor. Jurnal Akuntansi Keperilakuan, 15(1), 90-105. https://doi.org/10.25105/jak.v15i1.4321