Systematic Literature Review: The Influence of Independence, Competence, Motivation, and Experience of Internal Supervisory Unit (SPI) Auditors on Audit Quality at Public Service Agency (BLU) Health Polytechnics of the Ministry of Health

Muhardi Achmad; Netty Herawaty; Achmad Hizazi

doi:10.55927/eajmr.v5i5.117

Authors

Muhardi Achmad Universitas Jambi
Netty Herawaty Universitas Jambi
Achmad Hizazi Universitas Jambi

DOI:

https://doi.org/10.55927/eajmr.v5i5.117

Keywords:

Audit Quality, Independence, Competence, Motivation, Public Service Agency

Abstract

This study aims to conduct a systematic literature review (SLR) related to the influence of Auditor Independence, Competence, Motivation, and Experience on Audit Quality in the Internal Supervisory Unit (SPI) of the Public Service Agency (BLU) of the Health Polytechnic (Poltekkes) of the Ministry of Health. Of the 38 Ministry of Health Polytechnics spread throughout Indonesia, as many as 34 of them have BLU status with a total managed budget of more than Rp5 trillion per year and 112 active SPI auditors. These findings provide a comprehensive conceptual framework to improve the quality of internal audits at the Ministry of Health's SPI BLU Polytechnics while supporting transparency and accountability in state financial management in the health education sector.

References

Alvin, A. A., Karsam, K., Syafrudin, S., & Gantino, R. (2023). Pengaruh Pengalaman Kerja, Independensi Dan Kompetensi Terhadap Kualitas Audit (Studi Kasus Pada Kantor Akuntan Publik di Wilayah Jakarta Timur dan Bekasi). SINTAMA: Jurnal Sistem Informasi, Akuntansi Dan Manajemen, 3(1), 74–86. https://doi.org/10.54951/sintama.v3i1.458

BPK RI. (2024). Ikhtisar Hasil Pemeriksaan Semester (IHPS) I Tahun 2024. Jakarta: Badan Pemeriksa Keuangan Republik Indonesia.

DeAngelo, L. E. (1981). Auditor Size and Audit Quality. Journal of Accounting and Economics, 3(3), 183–199. https://doi.org/10.1016/0165-4101(81)90002-1

Dzikron, M. D., & Purnamasari, P. (2021). Pengaruh E-Audit dan Kompetensi Auditor terhadap Kualitas Audit. Jurnal Riset Akuntansi, 13(2), 119–130.

Hanun, Y. H., & Setiawati, E. (2025). Pengaruh Independensi, Kompetensi, Etika Auditor dan Pengalaman Kerja Auditor Terhadap Kualitas Audit: Studi Empiris Pada Auditor Inspektorat Kabupaten Sragen. EKOMA: Jurnal Ekonomi, Manajemen, Akuntansi, 4(2), 4524–4542. https://doi.org/10.56799/ekoma.v4i2.6546

Hasina, A., & Fitri, F. A. (2019). Pengaruh Beban Kerja, Motivasi, dan Integritas Terhadap Kualitas Audit (Studi Pada Inspektorat Kabupaten Aceh Besar, Aceh Barat Daya, dan Kota Banda Aceh). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEA), 4(4), 694–703.

Herzberg, F. (1966). Work and the Nature of Man. Cleveland: World Publishing.

Ilham, M., Suarthana, W. R., & Surono, S. E. (2019). Pengaruh Kompetensi, Integritas, dan Motivasi Terhadap Kualitas Audit (Studi Empiris Pada Inspektorat Kota Bogor). Jurnal Online Mahasiswa Fakultas Ekonomi (JOM FEB) Universitas Riau, 5(1), 1–15.

Jefrynaldi, J., & Halmawati, H. (2021). Pengaruh Kompetensi Independensi dan Motivasi Auditor Terhadap Kualitas Audit Internal. Jurnal Eksplorasi Akuntansi, 3(1), 1–15. https://doi.org/10.24036/jea.v3i1.359

Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X

Page, M. J., McKenzie, J. E., Bossuyt, P. M., Boutron, I., Hoffmann, T. C., Mulrow, C. D., ... & Moher, D. (2021). The PRISMA 2020 statement: an updated guideline for reporting systematic reviews. BMJ, 372, n71. https://doi.org/10.1136/bmj.n71

Peraturan Menteri Kesehatan Nomor 71 Tahun 2020 tentang Klasifikasi Politeknik Kesehatan Kementerian Kesehatan. Jakarta: Kemenkes RI.

Peraturan Pemerintah Nomor 23 Tahun 2005 tentang Pengelolaan Keuangan Badan Layanan Umum. Jakarta: Sekretariat Negara RI.

Peraturan Pemerintah Nomor 60 Tahun 2008 tentang Sistem Pengendalian Intern Pemerintah. Jakarta: Sekretariat Negara RI.

Rajafi, L. R., Irianto, G., & Baridwan, Z. (2024). Analisis Determinan Kualitas Audit Internal Sektor Publik di Indonesia: Systematic Literature Review. Akuntansi Bisnis dan Manajemen (ABM), 31(2), 89–108. https://doi.org/10.35606/jabm.v31i2.1437

Saputra, I., Mariam, S., Sari, N. Z. N., Febriyanti, S., & Santoso, R. A. (2024). Pengaruh Kompetensi dan Pengalaman Kerja Auditor Internal Terhadap Kualitas Audit Berdasarkan Artikel Terindeks Sinta. EKOMA: Jurnal Ekonomi, Manajemen, Akuntansi, 3(4), 573–578. https://doi.org/10.56799/ekoma.v3i4.3535

Wibowo, A. (2022). Pengaruh Kompetensi, Independensi dan Profesionalisme Auditor Internal Terhadap Kualitas Audit. Journal of Institutional and Public Accounting (JIPA), 5(2), 87–101.

Zahrani, Z. A., & Wulandari, I. (2025). Pengaruh Independensi, Kompetensi, Dan Pengalaman Kerja Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderasi Pada Kantor Akuntan Publik Di Daerah Istimewa Yogyakarta. Jurnal Akuntansi, Ekonomi Dan Manajemen Bisnis (JAEMB), 5(2), 436–448. https://doi.org/10.55606/jaemb.v5i2.7157

Zakwan, Z., Muda, I., & Sadalia, I. (2024). The Influence of Auditor Competence, Auditor Independence, and Auditor Objectivity on Internal Audit Effectiveness with Top Management Support as a Moderating Variable (Studies at Legal Entity State Universities in Indonesia). International Journal of Current Science Research and Review (IJCSRR), 7(5), 2432–2443.