ANALYSIS OF AUDITOR PROFESSIONAL ETHICS, AUDITOR INTEGRITY, AND INTERNAL AUDITOR PROFESSIONALISM ON THE QUALITY OF AUDIT IMPLEMENTATION AT THE MEDAN CITY INSPECTORATE
Keywords:
professional ethics, auditor integrity, internal auditor professionalism, audit quality, inspectorate.Abstract
This study aims to analyze the influence of auditors' professional ethics, integrity, and professionalism on the quality of audit implementation at the Medan City Inspectorate, both individually and collectively. This study was motivated by the continued existence of problems in local government internal oversight practices, such as budget leaks that go undetected and audits that tend to focus solely on administrative aspects, which indicates the importance of auditors' behavioral factors and competencies. The study employed a descriptive-verificative quantitative approach using a saturation sampling technique, with all 36 auditors from the Medan City Inspectorate serving as respondents. Data were collected via a Likert-scale questionnaire and analyzed using multiple linear regression with the aid of SPSS. The results of the study indicate that, when considered partially, auditor professional ethics do not have a significant effect on audit performance quality, Meanwhile, Auditor Integrity and Internal Auditor Professionalism have a positive and significant effect, with Internal Auditor Professionalism being the most dominant variable (Beta = 0.474). Collectively, these three variables have a positive and significant effect on Audit Performance Quality, explaining 77.2% of the variation (Adjusted R² = 0.772). These findings underscore that improving audit quality in the public sector must be approached holistically by strengthening auditors' integrity and professional competence, rather than relying solely on an understanding of normative ethics.
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