Accountability, Competence, and Political Pressure in Indonesian Public-Sector Audit Quality

Suriana AR Mahdi; Irfan Zamzam; Kasim Sinen; Hina Sidhu

doi:10.32535/ijafap.v9i3.4712

Accountability, Competence, and Political Pressure in Indonesian Public-Sector Audit Quality

Suriana AR Mahdi, Irfan Zamzam, Kasim Sinen, Hina Sidhu

Abstract

Political interference threatens public-sector audit quality by distorting auditors’ judgments and reporting. This study examines the effects of accountability and competence on audit quality and the moderating role of political pressure. A quantitative survey was conducted among 527 auditors across 34 offices of Indonesia’s Supreme Audit Institution. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with bootstrapping. Accountability positively affected audit quality (b = 0.718, p < 0.001), as did competence (b = 0.569, p < 0.001). Political pressure did not moderate the accountability–audit quality relationship (b = 0.034, p = 0.266). However, its interaction with competence was positive and significant (b = 0.117, p < 0.001), indicating strengthening rather than the hypothesized weakening. Gender, as a control variable, was significant (b = 0.096, p = 0.018). Thus, accountability remains robust under political pressure, while competence becomes more influential as pressure increases. Public audit institutions should strengthen auditor competence, accountability, and safeguards against political interference.

Keywords

Accountability; Auditor Competence; Gender; Political Pressure; Public-Sector Audit Quality

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DOI: https://doi.org/10.32535/ijafap.v9i3.4712