AFDHAL SABILA Primary Author mixed material bibliography Banda Aceh Fakultas Ekonomi dan Bisnis 2025

Skripsi

ABSTRACT A good audit quality report is very important to improve accountability and transparency in government institutions. This study aims to analyze the effect of auditor competence, auditor experience, and compliance pressure on audit quality at the BPKP Aceh Representative Office. Using data from auditors working at BPKP Aceh, this study applied the survey method using the statistical tool SPSS version 28 to analyze the data collected. The results showed that simultaneously, auditor competence, auditor experience, and compliance pressure have a significant effect on audit quality at BPKP Aceh. This finding indicates that the combination of auditor competence, experience, and compliance pressure has a significant role in determining the quality of audit results performed by auditors. Partially, auditor competence is proven to have a positive effect on audit quality, where higher levels of competence are associated with better audit results. Auditor experience also shows a positive effect on audit quality, which indicates that more experience allows auditors to identify issues more effectively, make professional judgments, and apply appropriate audit procedures. In contrast to these two variables, compliance pressure was found to have no significant effect on audit quality. This shows that auditors at the Aceh BPKP Representative Office can maintain their professionalism despite facing pressure to comply with existing regulations. Keyword: Auditor Competence, Auditor Experience, Obedience Pressure, Audit Quality. 0 ELECTRONIC THESES AND DISSERTATION Universitas Syiah Kuala 167277 2025-07-25 11:53:34 2025-07-25 15:37:28 machine generated