Can the Auditor’s Professional Skills Improve the Quality of the Result of Inspection? Empirical from the Local Government of North Sulawesi, Indonesia

Abstract

The purpose of this study was to describe the influence of education background, professional skills , continuing education, to the quality of the result of inspection the internal auditor (Inspektorat) governmental of Sulawesi Utara. Independent variables in this study were education background, professional skills, and continuing education. Dependent variable of this study was the quality of the result of inspection. The data in this study was the primary data that has obtained from the spreading questioner directly to all of Aparat Pengawasan Intern Pemerintah (APIP) staff of the Inspectorate. Data analysis conducted with multiple regression models. The hypotheses tested are revealed as that education background, professional efficiency, and continuing education to the quality of the result of inspection as well as partially and simultaneously. The result of this study has shown that the education background, professional skills, and continuing education, were simultaneous affected significantly to the quality of the result of inspection at Inspectorate. In this study education background and professional efficiency that not affected significantly to the quality of the result of inspection at North Sulawesi Inspectorate. Furthermore the continuing education affected significantly to the quality of the result of inspection.

Keywords: Education background, professional Skills, continuing education, and quality of the result of inspection