Electronic Theses and Dissertation

abstrak penelitian ini bertujuan untuk menganalisis pengaruh skeptical attitude, industry expertise, dan due professional care terhadap kepuasan auditee dalam konteks pengawasan keuangan daerah di provinsi aceh. fenomena repetisi temuan audit dalam laporan hasil pemeriksaan (lhp) bpk terhadap pemerintah aceh menunjukkan belum optimalnya fungsi pengawasan internal oleh inspektorat daerah. penelitian ini menggunakan pendekatan kuantitatif dengan data primer yang dikumpulkan melalui penyebaran kuesioner kepada 93 responden dari 31 satuan kerja perangkat aceh (skpa), dengan tiga kategori responden per unit: pptk, sekretaris/kpa, dan kasubag keuangan. metode analisis yang digunakan adalah regresi linear berganda. hasil penelitian menunjukkan bahwa secara simultan skeptical attitude, industry expertise, dan due professional care berpengaruh signifikan terhadap kepuasan auditee. secara parsial, industry expertise dan due professional care berpengaruh positif signifikan terhadap kepuasan auditee, sementara skeptical attitude tidak berpengaruh. temuan ini diharapkan dapat menjadi masukan strategis bagi inspektorat daerah dalam meningkatkan kualitas audit serta memperkuat praktik good governance di lingkungan pemerintah aceh. kata kunci: skeptical attitude, industry expertise, due professional care, kepuasan auditee, pengawasan keuangan daerah.

ABSTRACT This study aims to analyze the effect of skeptical attitude, industry expertise, and due professional care on auditee satisfaction in the context of local financial supervision in Aceh Province. The phenomenon of repetition of audit findings in the BPK Audit Report (LHP) on the Aceh Government shows that the internal supervision function by the Regional Inspectorate is not yet optimal. This study uses a quantitative approach with primary data collected through distributing questionnaires to 93 respondents from 31 Aceh Government Work Units (SKPA), with three categories of respondents per unit: PPTK, Secretary/KPA, and Head of Finance. The analytical method used was multiple linear regression. The results showed that simultaneously skeptical attitude, industry expertise, and due professional care had a significant effect on auditee satisfaction. Partially, industry expertise and due professional care have a significant positive effect on auditee satisfaction, while skeptical attitude has no effect. These findings are expected to be strategic input for the Regional Inspectorate in improving audit quality and strengthening good governance practices within the Aceh Government. Keywords: Skeptical Attitude, Industry Expertise, Due Professional Care, Auditee Satisfaction, Local Financial Supervision.