PENGARUH INDEPENDENSI, KOMPETENSI, DAN KOMUNIKASI AUDITOR TERHADAP KEPATUHAN REGULASI SATUAN KERJA DENGAN ADVISORY EFFECTIVENESS SEBAGAI PEMEDIASI
Main Article Content
Abstract
Pengawasan internal sektor publik bagian tak terpisahkan dari sistem tata kelola pemerintahan yang baik. Perubahan paradigma internal audit dari pemeriksaan paska peristiwa atau kegiatan menjadi mitra keberhasilan pencapaian tujuan organisasi. Penelitian ini bertujuan untuk menganalisis pengaruh independensi, kompetensi, dan komunikasi auditor terhadap kepatuhan regulasi satuan kerja dengan advisory effectiveness sebagai variabel mediasi. Penelitian kuantitatif eksplanatori ini diuji menggunakan pendekatan Structural Equation Modeling - Partial Least Squares 4 (SEM-PLS 4). Sampel penelitian berjumlah 105 satuan kerja yang menjadi objek penugasan audit Inspektorat Jenderal Kementerian Pekerjaan Umum pada tahun 2024, dipilih menggunakan teknik total sampling. Pengumpulan data melibatkan data primer dari kuesioner dan data sekunder. Hasil penelitian menunjukkan bahwa independensi dan komunikasi auditor berpengaruh positif signifikan terhadap advisory effectiveness sedangkan kompetensi auditor berpengaruh negatif signifikan. Komunikasi auditor terbukti berpengaruh langsung secara positif terhadap kepatuhan regulasi, sementara independensi dan kompetensi tidak memiliki pengaruh langsung yang signifikan. Lebih lanjut, advisory effectiveness terbukti secara signifikan mampu memediasi pengaruh independensi, kompetensi, dan komunikasi auditor terhadap kepatuhan regulasi satuan kerja. Pimpinan satuan kerja perlu memberi perhatian pada peningkatan kompetensi dan independensi internal audit.
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F. S. Yuniarko and S. Sopian, “PENGARUH INDEPENDENSI, KOMPETENSI, DAN KOMUNIKASI AUDITOR TERHADAP KEPATUHAN REGULASI SATUAN KERJA DENGAN ADVISORY EFFECTIVENESS SEBAGAI PEMEDIASI”, JURNAL EDUCATION AND DEVELOPMENT, vol. 14, no. 3, pp. 597-614, Sep. 2026.
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