Electronic Theses and Dissertation

Audit keuangan di sektor pemerintah penting untuk memastikan akuntabilitas dan
transparansi penggunaan sumber daya publik untuk meningkatkan kualitas audit.
Meskipun demikian, pelaksanaan audit seringkali belum optimal, terindikasi dari
kasus-kasus korupsi yang masih marak terjadi, seperti di sektor desa dan utilitas di
Indonesia. Penelitian ini bertujuan untuk melihat bagaimana pengaruh kompetensi,
profesionalisme, dan skeptisme auditor terhadap kualitas audit dengan reward
sebagai variabel moderasi pada auditor internal pemerintah di Provinsi Aceh.
Populasi pada penelitian ini adalah seluruh auditor internal pemerintah di Provinsi
Aceh sebanyak 931 auditor dengan sampel sebanyak 91 auditor. Analisis data
menggunakan SEM-PLS yaitu uji measurement model dan uji structural model,
dengan software Smart-PLS 4.0. Hasil Penelitian menunjukkan bahwa: 1.
Kompetensi berpengaruh terhadap kualitas audit, 2. Profesionalisme berpengaruh
terhadap kualitas audit, 3. Skeptisme auditor berpengaruh terhadap kualitas audit,
4. Reward dapat memoderasi hubungan antara kompetensi dan kualitas audit, 5.
Reward tidak dapat memoderasi hubungan antara profesionalisme dan kualitas
audit, 6. Reward tidak dapat memoderasi hubungan antara skeptisme auditor dan
kualitas audit.
Kata Kunci: Kualitas Audit, Kompetensi, Profesionalisme, Skeptisme Auditor,
Reward

Financial audit in the public sector are crucial for ensuring accountability and transparency in the use of public resources, as well as for improving audit quality. However, the implementation of audit sis often suboptimal, as indicated by the persistent corruption cases, including those in the village and utility sectors in Indonesia. This study aims to evaluate the impact of auditor competence, professionalism, and skepticism on audit quality, with reward as a moderating variable, among internal auditors in the government of Aceh Province. The study population consists of all internal government auditors in Aceh Province, totaling 931 auditors, with a sample size of 91 auditors. Data analysis was conducted using SEM-PLS, including measurement model and structural model tests, with SmartPLS 4.0 software. The results indicate that: 1. Competence has an impact on audit quality, 2. Professionalism affects audit quality, 3. Auditor skepticism influences audit quality, 4. Reward can moderate the relationship between competence and audit quality, 5. Reward does not moderate the relationship between professionalism and audit quality, 6. Reward does not moderate the relationship between auditor skepticism and audit quality. Keywords: Audit Quality, Competence, Professionalism, Auditor Skepticism, Reward