Pengaruh Kompetensi Auditor dan Penguasaan Teknologi Informasi terhadap Kualitas Audit Internal pada Inspektorat Jenderal Kementerian Kehutanan
DOI:
https://doi.org/10.37481/jmeb.v6i3.2198Keywords:
Auditor Competence, Information Technology Proficiency, Internal Audit Quality, Government Internal Audit, Digital Audit TransformationAbstract
The demand for accountable and data-driven government governance has increased the importance of high-quality internal audit functions. Auditor competence and information technology proficiency are considered essential factors in supporting effective and adaptive audit processes. This study aims to analyze the effect of auditor competence and information technology proficiency on internal audit quality at the Inspectorate General of the Ministry of Forestry, both partially and simultaneously. This study employed a quantitative approach with a survey method and causal associative research design. The population consisted of all internal auditors at the Inspectorate General of the Ministry of Forestry, with 35 auditors selected through saturated sampling. Data were collected using a five-point Likert scale questionnaire. The variables examined included auditor competence, information technology proficiency, and internal audit quality. Data analysis was conducted using validity and reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and coefficient of determination analysis using IBM SPSS Statistics 26. The results show that auditor competence has a positive and significant effect on internal audit quality, while information technology proficiency does not have a significant partial effect. However, both variables simultaneously contribute to improving internal audit quality. These findings emphasize the importance of strengthening auditor competence and developing digital capabilities to support effective, accountable, and adaptive government internal supervision.
References
Ibrani, E. Y., Faisal, F., Sukasari, N., & Handayani, Y. D. (2020). Determinants and consequences of internal auditor quality on regional government performance: An empirical investigation in Indonesia. Quality - Access to Success, 21(176), 87–92.
Pizzi, S., Venturelli, A., Variale, M., & Macario, G. P. (2021). Assessing the impacts of digital transformation on internal auditing: A bibliometric analysis. Technology in Society, 67, 101738.
Santoso, R. D., Riharjo, I. B., & Kurnia. (2020). Independensi, integritas, serta kompetensi auditor terhadap kualitas audit dengan skeptisisme profesional sebagai variabel pemoderasi. Journal of Accounting Science, 4(2), 36–56.
Setiawan, S., Carolina, Y., & Kristiani, A. (2020). The effect of auditor’s competence and independence on information system audit quality. Asia Pacific Fraud Journal, 5(2), 183–190.
Stoel, M. D., & Havelka, D. (2021). Information technology audit quality: An investigation of the impact of individual and organizational factors. Journal of Information Systems, 35(1), 135–154.
Tran, T. K. A., & Hoang, H. A. (2021). Perception of digital transformation effect on audit quality: The case of Vietnam. Journal of International Economics and Management, 21(3), 91–107.
Eulerich, M., Wagener, M., & Wood, D. A. (2022). Evidence on internal audit quality from transitioning to remote audits because of COVID-19. Journal of Information Systems, 36(3), 219–234.
Lonto, M. P., & Pandowo, A. (2025). Does audit quality mediate the effect of information technology and competence on internal audit effectiveness? Jurnal Akuntansi dan Auditing Indonesia, 29(1), 1–15.
Aidi, A. I., Sayuthi, S., Susanto, I., Junaidi, A., & Abdurohim. (2021). The effect of competencies and independence internal auditors on internal audit quality: The theoretical review approach. Ilomata International Journal of Tax and Accounting, 3(1), 1–10.
Sari, R. P., & Ruhiyat, E. (2022). Pengaruh kompetensi auditor dan teknologi informasi terhadap efektivitas audit internal pada organisasi sektor publik. Jurnal Akuntansi dan Keuangan, 10(2), 145–158.
Sihombing, R. P. (2023). Mapping of internal audit quality on the public sector in Indonesia: A systematic review. Jurnal Economia, 19(1), 81–94.
Stoel, M. D., & Havelka, D. (2021). Information technology audit quality: An investigation of the impact of individual and organizational factors. Journal of Information Systems, 35(1), 135–154.
Taufik, T., & Kemala, P. (2020). The effect of auditor competence, independence, and professionalism on internal audit quality. International Journal of Economics and Business Administration, 8(4), 487–498.
Wulandari, N., & Bandi, B. (2021). Auditor characteristics and internal audit effectiveness: Evidence from public sector organizations. Journal of Accounting and Investment, 22(3), 515–530.
Yendrawati, R., & Prabowo, H. (2020). The influence of auditor competence, independence, and professional ethics on audit quality. Journal of Accounting and Strategic Finance, 3(2), 211–224.
Zarefar, A., Rasuli, M., & Indra, P. (2022). Professional skepticism, independence, information technology, auditor competence, and audit quality. Jurnal Reviu Akuntansi dan Keuangan, 12(3), 550–564.
Alzeban, A. (2020). The relationship between internal audit and organizational performance: The role of internal audit quality. Journal of Accounting and Organizational Change, 16(3), 357–374.
Kotb, A., Elbardan, H., & Halabi, H. (2020). Mapping of internal audit research: A post-Enron structured literature review. Accounting, Auditing & Accountability Journal, 33(8), 1835–1870.
Roussy, M., & Brivot, M. (2021). Internal audit quality and organizational performance: The role of professional competence and organizational support. Managerial Auditing Journal, 36(7), 1021–1045.
