MODERATION OF INTERNAL CONTROL SYSTEM ON THE INFLUENCE OF AUDITOR COMPETENCE ON THE QUALITY OF AUDIT REPORTS
Keywords:
Auditor Competence, Internal Control System, Quality of Audit ReportAbstract
The quality of audit reports is crucial because it serves as the primary basis for maintaining public accountability, preventing budget misappropriation, and serving as a valid reference for strategic government decision-making. The quality of audit reports issued by government institutions serves as a reflection of transparent financial governance. If these documents are inaccurate, the risk of corruption increases and public trust in the relevant agencies is undermined. In the government sector, the quality of audit reports is crucial because it relates to the use of public funds. This research examines the effect of auditor competence on the quality of financial reports, with the internal control system as a moderator, at the Inspectorate General of a Ministry in the Republic of Indonesia. This research involved 100 auditors from the Inspectorate General. The results showed that auditor competence significantly influenced the quality of audit reports, the internal control system significantly influenced the quality of audit reports, and the internal control system moderated the effect of auditor competence on the quality of audit reports.
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