Proceedings of 8th Asian Business Research Conference 1 - 2 April 2013, Bangkok, Thailand, ISBN: 978-1-922069-20-7

The Impact of Objectivity, Proficiency and due Professional Care of Auditors to Quality of Performance Audit Results: Survey on Audit Teams of Jakarta Provincial Inspectorate
Samuel H.N. and Nunuy Nur Afiah
Internal auditors have significant role in mantaining effective internal control system in local government. To run their role effectively, they need objectivity, proficiency and due professional care to achieve good quality of performance audit result. However these objectivity, proficiency, and due professional care are still questioned in Jakarta Provincial inspectorate. This is evidenced by audit results of Indonesian Supreme Audit (known with BPK-RI) as government external auditor body since 2007 that internal auditor role in local government is still weak. It is interesting for this research to formulate the reseach question about how the effect of objectivity, proficiency and due professional care of internal auditor on the quality of performance audit results. Nawawi (2005:139) states that source of quality in non-profit organizations is potentially human resources. Suwarto (2010:3) states that effectiveness of individuals affected by ability, skill, knowledge, attitudes, motivation and stress. Indonesian Government Internal auditing standards explain three quality elements of auditors needed, they are : objectivity, proficiency and due professional care, which required by the auditor to carry out their responsibilities to achieve quality of performance audit results. According to INTOSAI,2009, Objectivity of internal auditors in carrying out the work of internal audit provides assurance to stakeholders about the credibility, factuality and unbiased work and results of audits performed. Therefore, The Institute of Internal Auditors (IIA) (2010 :5-6) gives a reference to auditors proficiency as follows Internal auditors must possess the knowledge, skills and other competencies needed to perform their individual responsibilities. The internal audit activity collectively must possess or obtain the knowledge, skills and other competencies needed to perform its responsibility. This study aims to test and prove the positive influence of objectivity, proficiency and due professional care of Jakarta Provincial Inspectorate auditors either simultaneously or partially to quality of the performance audit results. The type of research are causal explanatory research using multiple linear regression model. The analysis unit in this study are 27 audit teams of internal auditors of Jakarta Provincial Inspectorate, research data is primary data obtained by survey method using questionnaires which is done in 2011. Respondents of this research for the independent variable is members of audit teams, while for the dependent variable is the secretariat staffs of the Jakarta provincial inspectorate in charge of evaluation and reporting, both at the provincial and city administration in Jakarta, Indonesia. The research proves that there is a positive influence simultaneously and partially of objectivity, proficiency and due professional care of Jakarta Provincial Inspectorate auditors to quality of performance audit results with the coefficient of determination 0.643, meaning that the quality of performance audit results is 64.30 per cent described by objectivity, proficiency and due professional care of auditors, while the rest is explained by other variables outside this study.

Key words: auditors objectivity, auditors proficiency, auditors due professional care, quality of performance audit results. ______________
Samuel H.N., Aparatur of Jakarta Province, Indonesia Nunuy Nur Afiah, Universitas Padjadjaran, Indonesia. E-mail: nnafiah@yahoo.com

Proceedings of 8th Asian Business Research Conference 1 - 2 April 2013, Bangkok, Thailand, ISBN: 978-1-922069-20-7 1. Introduction
According to Indonesian Government Internal Audit Standards (known with APIP Auditing Standards), the performance audit is one of two types of audit under the authority of Government Internal Supervisory Apparatus (known with APIP). The definition of performance audit under APIP Audit Standards is the "Audit on the implementation of functions and duties of government agencies that auditing consist of the economy, efficiency, and effectiveness aspects. Performance audit focused on the implementation of programs and activities undertaken by Government Task Forces (known with SKPDs) with emphasis on assessments of economic aspects, efficiency and effectiveness, with compliance to laws and regulations. (Rai 2010: 43, Indonesian Supreme Audit Institutions Financial Audit Standards / known with SPKN BPK). Malan (1984) defines performance audit as : a systematic process of objectively obtaining and evaluating evidence regarding the performance of an organization, program, function or activity. Evaluation is made in terms of its economy and efficiency of operations, effectiveness in achieving desired results, and compliance with relevance policies, law and regulations, for the purposes of ascertaining the degree of correspondence between performance and established criteria and communicating the results to interested users. The performance audit function provides an independent, third-party review of managements performance, and the degree to which the performance of the audited entity meets pre-stated expectations. Audit results of Indonesian Supreme Audit Institution (known with BPK-RI) as government external auditors still found irregularities in the implementation of Jakartas Budget, for example, at second semester of 2007 deviation found with a value of 114.9 billion rupiah in 5 SKPDs and at second semester of 2009 amounted 32.6 billion dollars in 10 SKPDs. The fact is if it is associated with the supervisory function of Jakarta Provincial Inspectorate as APIP, the writer feels that it is still necessary to improve quality of performance audits conducted by auditors of Jakarta Provincial Inspectorate, which can prevent occurrence of irregularities that can be discovered by external auditor (BPK-RI). Nawawi (2005:139) states that source of quality in non-profit organizations is potentially human resources. Suwarto (2010:3) states that effectiveness of individuals affected by ability, skill, knowledge, attitudes, motivation and stress. APIP auditing standards explain three quality elements of auditors needed, they are : objectivity, proficiency and due professional care, which required by the auditor to carry out their responsibilities to achieve quality of performance audit results. Objectivity of internal auditors in carrying out the work of internal audit provides assurance to stakeholders about the credibility, factuality and unbiased work and results of audits performed (INTOSAI, 2009:4). APIP Auditing Standards states that the auditor should perform the audit objectively. Objectivity, according to The IIA (2010:3) is an unbiased mental attitude that allows internal auditors to perform engagements in such a manner that they believe in their work product and that no quality compromises are made . In section 2120 of APIP Auditing Standards, described the concept of auditors objectivity, as follows : "The auditor should have a neutral and unbiased attitude and avoid conflicts of interest in planning, implementing and reporting the work he does. Auditors should be objective in carrying out the audit. The principle of objectivity requires that auditors perform the audit honestly and do not compromise on quality."

Proceedings of 8th Asian Business Research Conference 1 - 2 April 2013, Bangkok, Thailand, ISBN: 978-1-922069-20-7
The IIA (2010 :5-6) gives a reference to auditors proficiency as follows Internal auditors must possess the knowledge, skills and other competencies needed to perform their individual responsibilities. The internal audit activity collectively must possess or obtain the knowledge, skills and other competencies needed to perform its responsibilities. APIP auditor's proficiency in APIP Auditing Standards at section 2200 explain that auditors must have knowledge, skills and other competencies needed to implement their responsibilities. Rai (2010: 50) states that auditors should be responsible for the quality of audit work at varying scope and complexity. To obtain a good audit quality, auditors should have sufficient proficiency to be able to produce audit reports accurately, useful and credible. The IIA (2010) and APIP Auditing Standards, states that auditors should use their professional skills with care and prudent in every assignment. There are two components of auditor s due professional care, namely : care and prudent. The importance of due professional care that every consideration in audit process carried out is better, so that audit reports can give more confidence to users because they carried out care and prudent according to audit standards. Referring to the conceptual framework, this study aims to test and prove whether there is a positive influence of objectivity, proficiency and due professional care of Jakarta Provincial Inspectorate auditors either simultaneously or partially to quality of performance audit results.

2. Methods
Type of research to be used is explanatory research, Leedy (2005) mentions an explanatory research aims to explain the relationship between two or more symptoms or variable. There are two main types eksplanatory research : association research and causal research. The type used by the author is causal research, because in this study the author intends to explain the causal relationships between variables by testing hypotheses have been formulated before. Causal relationships between variables described in this study is the influence of objectivity, proficiency and due professional care of auditors as independent variables to quality of performance audit results as the dependent variable. This type of hypotheses test for testing the influence on this study will examine the effect of independent variables to dependent variable. Multiple linear regression model is empirical model to be used for this study because it examines the effect by using more than one independent variable. Multiple linear regression model can be called as good model if it meets BLUE (Best Linear Unbiased Estimator) criteria. BLUE criteria can be achieved if data meets the requirements of classical assumptions. Classical assumptions tests at least include: normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. Referring to the selection of regression model, the research steps are: 1) operationalize the research variables into dimensions and indicators that can be measured. Measurement using a 5-point Likert scale. The use of 5-point Likert scale aims to increase data from ordinal scale into interval in order to qualify the data can be analyzed using parametric statistics, 2) develop a questionnaires as a research instrument of variables to be studied to obtain primary data from auditors as respondents; 3) describes data obtained using descriptive statistics; 4) conduct validity and reliability tests of data obtained; 5) conduct classical assumptions tests required for multiple regression model; 6) conduct hypotheses tests : F test and t test; 7) Make conclusions and suggestions based on research results. Population in this study are Jakarta Provincial Inspectorate auditors who are members of the audit teams. In total there are 40 audit teams. Each audit team comprised an average of one team leader and three members, so the whole amounted to 160 auditors. Analysis unit in this study is audit team, because audit reports generated by audit team, not by each

Proceedings of 8th Asian Business Research Conference 1 - 2 April 2013, Bangkok, Thailand, ISBN: 978-1-922069-20-7
auditor. Data is retrieved using the census method. Auditors in audit teams are respondents for independent variables, while for the independent variable are secretariat staffs of the Jakarta Provincial Inspectorate in charge of evaluation and reporting. The questionnaire is sent along with a cover letter of research, application and explanation of the purpose of the research to be conducted. Instructions on filling in the questionnaire was made as simple and as clear as possible to facilitate the charging answer. To tests the quality of data obtained from instruments, it is necessary testing the validity and reliability. Validity Shows how real a test measures what supposed to be measured. Valid if it measures the aim for real or true. Reliability shows accuracy and consistency of measurements. Consistent if results of multiple measurements obtained from the same objects did not differ. (Jogiyanto, 2007). SPSS can be used to test the validity of answered questionnaire items. An item said a valid question if the calculated-r value (at Corrected Item-Total Correlation table) > the tabled-r, where the tabled-r is obtained through a specified level of significance () and df (degree of freedom) = n - k, n = sum of analysis unit and k = sum of question items in a variable. Reliability of an question item said good if Cronbach's Alpha value of each variable > 0.60. Before data further analyzed using multiple linear regression analysis, must be tested with classical assumption tests : multicollinearity test and heteroscedasticity test. Mutikolinearitas test is performed by measuring the degree of correlation between independent variables. Presence or absence of multicollinearity by looking at the value of tolerance and variance inflation factor (VIF) in the SPSS output (Coefficients table). Multicollinearity occurs when tolerance values <0.10 and VIF> 10. On a good regression model (BLUE) there are no correlation between the independent variables, so there is no bias in making conclusions about the effect of partial independent variables to dependent variable. The regression hypotheses tests can be performed in the absence of multicollinearity. A good regression model is a model that have an equal residual variance from one observation period to another observation period, or have association between predicted value with Studentized Deleted Residual of the value, that can be said that model is homokedastisitas / does not occur heteroscedasticity. Predicting the presence or absence of heteroscedasticity in the regression model can be seen on the scatterplot graph. There is no heteroscedasticity when : data points spreads above and below or around zero; data points do not accumulate only above or below it; the spread of data points should not be a wavy pattern, widened and then narrows and widens back, the spread of data points should not be patterned. (Nugroho, 2005: 58-63). Hypothesis testing is using multiple regression model. Multiple regression model used in this study aims to determine how much power the influence of independent variables to dependent variable. The regression equation is : Y = a + b1X1 + b2X2 + b3X3+e Y = quality of performance audit results; a = constant; b1, b2, b3 = regression coefficient; X1 = auditors objectivity; X2 = auditors proficiency; X3 = auditors due professional care; e = error 1) Simultant test (F test). F test used to test the presence or absence of the simultant influence of independent variables to dependent variable. Testing criteria that is used is if the probability value (pvalue) < specified level of significant () Ha is received and if the p-value > Ha is rejected, or by comparing calculated-F value with the tabled-F. Tabled-f is calculated by using , df1, and df2, where df1 = k - 1 and df2 = n - k, n = sum of analysis unit and k = sum of variables. If the calculated-F > tabled-F Ha is received, meaning that all independent variables (X1, X2, X3) simultantly giving positive influence to dependent variable (Y). If the calculated-F < tabled-F, Ha is rejected, meaning that all independent

Proceedings of 8th Asian Business Research Conference 1 - 2 April 2013, Bangkok, Thailand, ISBN: 978-1-922069-20-7
variables (X1, X2, X3) simultantly not giving positive influence to dependent variable (Y). Hypothesis in this simultant test is : H1: Objectivity, proficiency and due professional care of Jakarta Provincial Inspectorate auditors simultantly giving positive effect to their performance audit results quality. 2) Partial test (t test). T test used to test the effect of each independent variable to dependent variable. Testing criteria that is used is if the p-value < Ha is received and if the p-value > Ha is rejected, or by comparing calculated-t-value with the tabled-t. tabled-t was calculated with and df = n - k, n = sum of analysis unit and k = sum of variables. If the calculated-t of each variable > tabled-t Ha is received, meaning that independent variables (X1, X2, or X3) partially giving positive effect to dependent variable (Y). If the calculated-t < tabled-t Ha is rejected, meaning that independent variables (X1, X2, or X3) partially not giving positive effect to dependent variable (Y). Hypotheses in this partial test are : H2: Objectivity of Jakarta Provincial Inspectorate auditors giving positive effect to their performance audit results quality. H3: Proficiency of Jakarta Provincial Inspectorate auditors giving positive effect to their performance audit results quality. H4: Due professional care of Jakarta Provincial Inspectorate auditors giving positive effect to their performance audit results quality.

3. Results and discussion

3.1. Results. Questionnaires that contained question items to measure objectivity, proficiency and due professional care of auditors distributed to 160 auditors incorporated into 40 audit teams. From the collection of returned questionnaires obtained 96 questionnaires from auditors of 27 audit teams has completed and can be used. To obtain a more objective assessment of performance audit results quality, the researchers asked members of the inspectorate secretariat in charge of evaluation and reporting. In accordance with the original plan of research, 40 questionnaires distributed (as many as sum of audit teams), but questionnaires results used is adjusted with audit teams that returned questionnaires that is 27 questionnaires. Data results of questionnaires are as follows:

Proceedings of 8th Asian Business Research Conference 1 - 2 April 2013, Bangkok, Thailand, ISBN: 978-1-922069-20-7
Table 3.1. Research Data.
Variable (V) Auditors objectivity Dimension (D) Neutral Unbiased Avoid conflict of interest Auditors proficiency Knowledge Indicator (I) Capability to free from persuasion and pressure Capability to disclose fact truly Capability to avoid activities that made special relationship with auditee Formal educational level Has take part of auditors training Has certified of auditors training Has take part of technical training related to performance audit Has certified of technical training related to performance audit Has take part of others training Has certified of others training Care in every aspect of audit Prudent in every aspect of audit On-time report Report form and contents On-time findings follow-up Findings follow-up effectivity a 6 2 1 Answers group b c d 5 6 23 3 1 4 11 25 e 56 82 63 Average of answers I D V 4,21 4,21 4,50 4,77 4,52 4,77 4,52

Skill

1 2 15 13 19 47 56

10 5 5 28 29 26 22

2 17 12 28 30 16 12

56 41 38 22 15 7 6

27 31 26 5 3 -

4,01 3,97 3,57 2,77 2,52 1,83 1,69

3,85

2,91

2,64

Other competencies

1,76

Auditors due professional care Performanc e audit results quality

Care and prudent

24 22

6 6

15 11

51 57

3,98 4,08

4,03

4,03

Report quality Follow-up qua-lity

3 6 7 16

17 19 19 11

7 2 1 -

4,15 3,85 3,78 3,41

4,00 3,59

3,80

Validity test results for all the question items are as follows : Table 3.2. Validity Test Results of Research Instruments
Variable (V) Auditors objectivity Auditors proficiency Dimension (D) Neutral Unbiased Avoid conflict of interest Knowledge Items 1 2 3 1 2 3 4 5 6 7 1 2 1 2 3 4 Calculated-r 0,416 0,674 0,432 0,534 0,653 0,663 0,679 0,725 0,437 0,429 0,715 0,715 0,754 0,797 0,772 0,647 Tabled-r (=5%) 0,388 0,388 0,388 0,423 0,423 0,423 0,423 0,423 0,423 0,423 0,381 0,381 0,396 0,396 0,396 0,396 Meaning Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid

Skill Other compe-tencies Auditors due professional care Performance audit results quality Care and pru-dent Report quality Follow-up qua-lity

Reliability test results are as follows : Table 3.3. Reliability test results of research instruments
Variable Auditors objectivity Auditors proficiency Auditors due professional care Performance audit results quality Cronbachs Alpha 0,603 0,821 0,829 0,879 Meaning Reliable Reliable Reliable Reliable

Proceedings of 8th Asian Business Research Conference 1 - 2 April 2013, Bangkok, Thailand, ISBN: 978-1-922069-20-7
Multicollinearity test results are as follows : Table 3.4. Multicollinearity test results
Variable Auditors objectivity Auditors proficiency Auditors due professional care Tolerance 0,910 0,899 0,960 VIF 1,099 1,112 1,042 Meaning

Multicollinearity absence Multicollinearity absence Multicollinearity absence

Multicollinearity test results show that for all independent variables multicollinearity did not happen, the regression model can be said to be good. Normality test performed to determine whether the regression model between X variables and Y variable has a normal distribution or not, Knowing normality presence or absence is by looking at the histogram chart (Figure 3.1.). Normal distribution if the curve tends to have a balance slope. Normality can also be seen from the normal P-P Plot graphic (figure 3.2.). Normal distribution if data points spread around the diagonal line and the spread of data points is directly follows the diagonal line. Regression model was said to be good if it is normally distributed. The graph is generated as follows :
Figure 3.1. Histogram chart

Figure 3.2. Normal P-P Plot Graphic

Normality test results as shown in Figure 3.1. (Histogram chart) and figure 3.2. (Normal graph pp plot) prove that data meet classical assumption test of normality so regression model said to be good.

Proceedings of 8th Asian Business Research Conference 1 - 2 April 2013, Bangkok, Thailand, ISBN: 978-1-922069-20-7
Scatterplot graphic is generated as follows :
Figure 3.3. Scatterplot graphic

Heteroscedasticity test results by looking at the figure 3.3. (Scatterplot graphic) shows that regression model did not have heteroscedasticity so regression model can be said to be so good. Regression test results in Coefficients table obtain a constant value (Constant) -0.398 and coefficients (Beta) for the variable X1 = 0.325, X2 = 0.444 X3 = 0.589. So the regression equation models can be formulated as follows : Y = -0.398 + 0.325 X1 + 0.444 X2 + 0.589 X3 + e 1) Simultant Test Results. From the regression test obtained p-value = 0.000 and calculated-F = 16.631. With = 5% (0.05) and tabled-F at df1=k-1=4-1=3 and df2=n-k=274=23=3.42, results obtained is as follows : p-value < ; calculated-F > tabled-F. The determination coefficient (Adjusted R Square on Model Summary table) shows how much the ability of independent variables explain the dependent variable. The determination coefficient of regression test results in this study is 0.643. 2) Partial Test Results. From the regression test obtained p-value and calculated-t for each variable as follows :
Table 3.6. Partial test results. p-value Calculated-t

Variable
Auditors objectivity Auditors proficiency Auditors due professional care

0,014 0,002 0,000

0,05 0,05 0,05

2.648 3.595 4.925

Tabled-t 1,71 1,71 1,71

3.2. Discussion. Regression equation model above explain that if all independent variables (X1, X2, and X3) is assumed zero then quality of performance audit results is -0.398. It means that quality of performance audit results will never happen (because the result is negative) if not supported by objectivity, proficiency and due professional care of auditors. Negative constants (-0.398) indicates that all three independent variables (X1, X2, and X3) together

Proceedings of 8th Asian Business Research Conference 1 - 2 April 2013, Bangkok, Thailand, ISBN: 978-1-922069-20-7
will affect the dependent variable (Y) with Y change is smaller (-0.398) than the change of X1, X2, and X3. With p-value < and calculated-F > tabled-F (significant) the H1 accepted, meaning that objectivity, proficiency and due professional care of Jakarta Provincial Inspectorate auditors simultantly giving positive effect to their performance audit results quality. The determination coefficient of regression test results in this study is 0.643, means that 64.3% quality of performance audit results described by auditor's objectivity, auditors proficiency, and auditors due professional care. The remaining 35.7% is explained by other variables outside this study. Partial test results of auditors objectivity as shown in table 3.6. shows p-value < and calculated-t > tabled-t (significant), H2 accepted, meaning that objectivity of Jakarta Provincial Inspectorate auditors giving positive effect to their performance audit results quality. Coefficient (Beta) for auditors objectivity (X1) is 0.325, means that each 1 point increase or decrease of auditors objectivity will increase or decrease 0.325 points performance audit results quality. Partial test results of auditors proficiency as shown in table 3.6. shows p-value < and calculated-t > tabled-t (significant), H3 accepted, meaning that proficiency of Jakarta Provincial Inspectorate auditors giving positive effect to their performance audit results quality. Coefficient (Beta) for auditor s proficiency (X2) is 0.444, means that each 1 point increase or decrease of auditors proficiency will increase or decrease 0.444 points performance audit results quality. Partial test results of auditors due professional care as shown in table 3.6. shows p-value < and calculated-t > tabled-t (significant), H4 accepted, it meaning that due professional care of Jakarta Provincial Inspectorate auditors giving positive effect to their performance audit results quality. Coefficient (Beta) for auditor s due professional care (X3) is 0.589, means that each 1 point increase or decrease of auditors due professional care will increase or decrease 0.589 points performance audit results quality. This research is inseparable from the presence of several limitations : 1) From 40 audit teams as population data can obtained only from 27 audit teams (67.5%), it possible that results of the study did not describe the actual population, 2) Limitations in the ability of researchers creating questionnaires that used as an instrument of research, 3) The inherent weakness of the survey method, for data collection that is not possible to control the respondent's answer.

4. Conclusions and suggestions

4.1. Conclusions. 1) Objectivity, proficiency and due professional care of Jakarta Provincial Inspectorate auditors simultantly proved giving positive influence to their quality of performance audit results. 2) Objectivity of Jakarta provincial Inspectorate auditors as measured by the ability of auditors to be neutral, unbiased and avoid conflicts of interest in carrying out the audit work proved giving positive influence to their quality of performance audit results. 3) Proficiency of Jakarta provincial Inspectorate auditors as measured by formal educational level, participation of auditors training, certification of auditors training, participation of technical training related to performance audit, certification of technical training related to performance audit, participation of others training and certification of others training proved giving positive influence to their quality of performance audit results. 4) Due professional care of Jakarta provincial Inspectorate auditors as measured by care and prudent in all aspect of audit proved giving positive influence to their quality of performance audit results.

Proceedings of 8th Asian Business Research Conference 1 - 2 April 2013, Bangkok, Thailand, ISBN: 978-1-922069-20-7
4.2. Suggestions. 1) It is recommended to further research to examine other explanatory variables beyond this study. 2) Auditors of Jakarta Provincial Inspectorate needs to maintain their objectivity in conducting performance audit work which currently in general is very adequate to achieve quality of performance audit results that in this time is sufficient. 3) Jakarta Profincial Inspectorate as an institution needs to further enhance the proficiency of the auditor. Institutions are not enough satisfied by auditors level of education that in general is very adequate and auditor pariticipation in the auditors training and certification that in general is sufficient, but must balancing too with a focus on increasing auditors participation and certification in technical training related with performance audit that in general is not enough adequate, as well as other training that in general is inadequate, so quality of performance audit results can be improved to be very adequate. 4) Auditors of Jakarta Provincial Inspectorate needs to maintain their due professional care in carrying out the performance audit work which in general it is very adequate to achieve quality of performance audit results that in this time is sufficient.

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