Audit Quality at BPK North Sumatra: Analysis of the Influence of Auditor Factors and Moderating Public Information Disclosure
Rumi Friska Sitanggang
Universitas Islam Sumatera Utara, Indonesia.
Lia May Sarah Ginting
Universitas Islam Sumatera Utara, Indonesia.
Delisman
Universitas Islam Sumatera Utara, Indonesia.
Muhammad Yusuf
Universitas Islam Sumatera Utara, Indonesia.
Denny Prasetya
Universitas Islam Sumatera Utara, Indonesia.
Zenni Riana *
Universitas Islam Sumatera Utara, Indonesia.
*Author to whom correspondence should be addressed.
Abstract
Aims: This study aims to analyze the influence of auditor-related factors, namely independence, competence, and professional ethics, on audit quality at the Audit Board of the Republic of Indonesia (BPK) Representative Office of North Sumatra. It also examines the moderating role of public information disclosure in strengthening these relationships.
Study Design: The research adopts a quantitative explanatory design to test causal relationships between variables and the moderating effect of public information disclosure.
Place and Duration of Study: The study was conducted at BPK Representative Office of North Sumatra, located in Medan, from April 2025 to July 2025.
Methodology: Data were collected through questionnaires distributed to 156 auditors and employees involved in audit activities. The research employed Structural Equation Modeling with Partial Least Squares (SEM-PLS) to test validity, reliability, and hypothesis.
Results: Findings indicate that auditor independence, competence, and professional ethics significantly influence audit quality. Public information disclosure significantly moderates the relationship between auditor independence and audit quality, strengthening the effect of independence. However, it does not moderate the influence of competence and professional ethics on audit quality.
Conclusion: Audit quality at BPK North Sumatra is largely determined by internal auditor factors independence, competence, and ethics while public information disclosure plays a supportive role, particularly in reinforcing independence.
Keywords: Audit quality, auditor independence, auditor competence, professional ethics, public information disclosure