THE EFFECT OF ELECTRONIC AUDIT (E-AUDIT), AUDITOR COMPETENCY, AND EXPERIENCE ON AUDIT QUALITY AT THE BPK RI REPRESENTATIVE OFFICE NORTH SUMATRA PROVINCE

Abstract

This quantitative study aims to analyze the influence of Electronic Audit (e-Audit), auditor competence , and auditor experience on audit quality at the Representative Office of BPK RI in North Sumatra. The population of this study comprises all examiners at the Representative Office of BPK RI in North Sumatra. The data were collected through questionnaires distributed to 182 selected respondents . The results of the multiple linear regression show that e-Audit, auditor competence , and auditor experience partially and simultaneously have a positive and significant effect on audit quality . Among the three variables , auditor experience exerts the greatest influence on audit quality , followed by auditor competence . Meanwhile , e-Audit has the smallest influence , suggesting that although e-Audit technology supports the audit process , audit quality still depends primarily on the auditor's competence and experience as the key factors in achieving a quality audit.