The Effect of Audit Complexity and Auditor Competence on Audit Quality at the Representative of the Financial and Development Supervisory Agency (BPKP) of North Sumatra Province

Abstract

This study aims to analyse the determinants of the quality of audit results, namely analysing the influence of factors: (1) Audit complexity on Audit Quality; (2) Competence on Audit Quality. This study uses primary data obtained through the distribution of questionnaires to 38 auditor respondents who work at the BPKP Representative Office of North Sumatra Province. This research questionnaire is measured using a Likert scale while the sample selection method is purposive sampling. Data analysis uses multiple linear regression test analysis tools and classical assumption tests consisting of normality tests, multicollinearity tests, and heteroscedasticity tests. Hypothesis testing is done with the t test, f test, and determination test (R²) with the help of SPSS 26 software. The results of this study indicate that (1) Audit complexity affects Audit Quality. This is indicated by the Sig value. 0.001 <0.05 and the value of t count 3.510> t table 2.96537. (2) Competence affects Audit Quality. This is indicated by the Sig value. 0.000 <0.05 and the t value is 5.224> t table 2.96537. (3) Audit complexity and Competence simultaneously affect Audit Quality. This is indicated by a value of 0.000 <0.05 and an F value of 26.409> F table 4.89.