PENGARUH KOMPETENSI DAN KOMPLEKSITAS TERHADAP KUALITAS HASIL PEMERIKSAAN

Abstract

This research is aimed to test the influence of competency and complexity to the quality of examination result. The population is all auditors who have been working at the Audit Board of The Republic of Indonesia of East Java Province.This result has been carried out by using qualitative and quantitative method and the research design in the form of survey. The samples have been obtained by using purposive sampling method and based on the predetermined criteria so 45 people have been selected as samples. The primary data in this research is all auditors who have been working in the Audit Board of Republic of Indonesia of East Java Province. The analysis has been carried out by using multiple linear regressions analysis. The data examination has been performed by using the 20th version SPSS (statistical product and service solutions) software.The result of the research shows that competency give positive influence to the quality of examination result. Complexity does not give any positive influence to the quality of examination result. It has been found from the result of the research that the auditors of the Audit Board of Republic of Indonesia of East Java Province have good quality in generating audit report which can be accounted for.
Keywords: competency, complexity, the quality of examination result