Meningkatkan Kualitas Audit APIP Polda Lampung: Dampak Kompetensi, Pengalaman Kerja Audit dan Independensi

Reza, Nova and Pranyoto, Edi (2026) Meningkatkan Kualitas Audit APIP Polda Lampung: Dampak Kompetensi, Pengalaman Kerja Audit dan Independensi. Masters thesis, Institut Informatika dan Bisnis Darmajaya.

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Abstract

This study aims to analyze the effect of competence, audit experience, and independence on the audit quality of the Government Internal Supervisory Apparatus (APIP) at the Lampung Regional Police. The study is motivated by the crucial role of APIP in ensuring accountability in state financial management, making audit quality an essential aspect of effective oversight. The research employed a quantitative approach with questionnaires distributed to APIP auditors within the Lampung Regional Police. Data were analyzed using software SPSS. The results indicate that Competence, Audit Experience, and Independence have a positive and significant effect on APIP Audit Quality. This finding confirms that strengthening technical competence, accumulating audit work experience, and maintaining auditor independence are critical factors in producing high-quality audits. The study concludes that APIP audit quality at the Lampung Regional Police can be improved through enhanced competence, experience, and independence. This research is expected to contribute as a reference for strengthening internal supervision effectiveness within the police institution. Keywords — Competence, Audit Experience, Independence

Item Type: Thesis (Masters)
Subjects: 600 Teknologi - Ilmu terapan > 650 Manajemen
eTheses
Divisions: Pasca Sarjana > Magister Manajemen
Depositing User: Nova Reza
Date Deposited: 13 Jan 2026 02:08
Last Modified: 13 Jan 2026 02:08
URI: http://repo.darmajaya.ac.id/id/eprint/23483

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