Standar Profesionalisme, Independensi Auditor, dan Kualitas Audit Keuangan Pemerintah

Agusmadi Agusmadi ; Muhammad Iqbal ; Marzuki Marzuki ; Azlim Azlim ; Wiki Noviandi ; Riza Ul Fahmi
Jurnal Bisnis Kreatif dan Inovatif 📅 2025 Vol 2, No 1 🔗 DOI: 10.61132/jubikin.v2i2.824
Abstract
This study aims to analyze the effect of applying professional auditing standards and auditor independence on the quality of government Financial Audits in the Regional Government Audit Institution. Using a quantitative descriptive-verificative method, data were collected through a Likert-scale questionnaire survey of 30 auditees from various regional government agencies. The results indicate that the research instrument is valid and reliable (Cronbach’s Alpha = 0.785), auditor independence significantly influences Audit Quality (p = 0.004), while professional standards have no significant partial effect (p = 0.249). However, simultaneously both variables significantly affect Audit Quality with a contribution of 44.2% (R² = 0.442), emphasizing auditor independence as the dominant factor in ensuring objectivity and accuracy of audit results. In conclusion, auditor independence must be continuously strengthened, while the application of professional standards remains essential to maintain consistency, in order to achieve transparent, accountable, and trustworthy government financial management.
Keywords
Financial Audit; Professional Auditing Standards; Auditor independence; Audit Quality; Local Government
How to Cite

Agusmadi Agusmadi, et al. (2025). Standar Profesionalisme, Independensi Auditor, dan Kualitas Audit Keuangan Pemerintah . Jurnal Bisnis Kreatif dan Inovatif, 2(1). https://doi.org/10.61132/jubikin.v2i2.824

Agusmadi Agusmadi; Muhammad Iqbal; Marzuki Marzuki; Azlim Azlim; Wiki Noviandi; Riza Ul Fahmi, "Standar Profesionalisme, Independensi Auditor, dan Kualitas Audit Keuangan Pemerintah ," Jurnal Bisnis Kreatif dan Inovatif, vol. 2, no. 1, 2025.

Agusmadi Agusmadi; Muhammad Iqbal; Marzuki Marzuki; Azlim Azlim; Wiki Noviandi; Riza Ul Fahmi. "Standar Profesionalisme, Independensi Auditor, dan Kualitas Audit Keuangan Pemerintah ." Jurnal Bisnis Kreatif dan Inovatif, vol. 2, no. 1, 2025.

Agusmadi Agusmadi; Muhammad Iqbal; Marzuki Marzuki; Azlim Azlim; Wiki Noviandi; Riza Ul Fahmi. "Standar Profesionalisme, Independensi Auditor, dan Kualitas Audit Keuangan Pemerintah ." Jurnal Bisnis Kreatif dan Inovatif 2, no. 1 (2025).

Agusmadi Agusmadi, et al. (2025) 'Standar Profesionalisme, Independensi Auditor, dan Kualitas Audit Keuangan Pemerintah ', Jurnal Bisnis Kreatif dan Inovatif, 2(1). doi: 10.61132/jubikin.v2i2.824.

Agusmadi Agusmadi; Muhammad Iqbal; Marzuki Marzuki; Azlim Azlim; Wiki Noviandi; Riza Ul Fahmi. Standar Profesionalisme, Independensi Auditor, dan Kualitas Audit Keuangan Pemerintah . Jurnal Bisnis Kreatif dan Inovatif. 2025;2(1).

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