The Effect of Financial Report Review with Auditor Competence on the Quality of Financial Reports

ABSTRACT : The Inspector General of the Ministry of Defense of the Republic of Indonesia is theGovernment Internal Audit Tool (APIP), whose task is to review the financial reports of the Ministry of Defenseof the Republic of Indonesia. Audit The Ministry of Defense periodically conducts audits of financial reportsevery semester, the purpose of which is to provide limited assurance that the annual accounts of the Ministry ofDefense of the Republic of Indonesia are prepared and presented in accordance with government regulations.Accounting standard requirements as the basis for issuing a statement of responsibility to the Minister ofDefense. Based on the results of temporary observations made at this time, the implementation of financialstatus audits at the Ministry of Defense of the Republic of Indonesia is carried out in such a way that it is hopedthat it will have a positive impact on quality improvement. review financial reports. This research wasconducted by collecting basic information from respondents by distributing questionnaires. Questionnaires weredistributed to selected respondents. The respondents to this research are auditors from the Ministry of Defenseof the Republic of Indonesia. The aim of the survey was to determine the attitudes of the respondents asmeasured by a Likert scale (Likert-Rensis Method). The Likert scale used in this study consists of five scales,with each scale getting its own score. Multiple linear regression is used to determine the impact of each variable.The aim of this research is to see the relationship between the auditor’s expertise in auditing financial statementsand improving the quality of financial report assessment. The results of testing the hypothesis indicate that thequality of financial statements is influenced by the implementation of audits and auditor competence.

Keywords: Review Implementation, Auditor Competency, Financial Statement Review Quality