Risk-Based Audit Capabilities: A Study of Local Government Internal Monitoring Apparatus

This study uses a quantitative approach and was designed using a verification descriptive research type. The findings show a regression coefficient of 0.489 or 48.9% for the influence of competence on professional auditors, and the regression coefficient is positive. This suggests that as the competency of professional auditors increases, their professionalism also increases. The partial test relationship model for competence with professional auditors is also significant, with a t-test result of 7.196, which is greater than the t-table alpha of 0.05 (df = 163) of 1.654. The computer output is sig 0.000, which is smaller than alpha (α = 0.05). The t-test results for this competency partial regression model can estimate the professional auditor, which is determined by competence. The study also found a regression coefficient of 0.439 or 43.9% for the influence of independence on professional auditors, and the regression coefficient is positive. This shows that the higher the independence, the more professional the auditor will be. The partial test relationship model for independence with professional auditors is also significant, with a t-test result of 6.273, which is greater than the t-table alpha of 0.05 (df = 163) of 1.654. The computer output is sig 0.000, which is smaller than alpha (α = 0.05). The t-test results for the partial independence regression model can estimate the professional auditor, which is determined by independence. Additionally, the study found a regression coefficient of 0.446 or 44.6% for the effect of motivation on professional auditors, and the regression coefficient is positive. This indicates that the higher the motivation, the more professional the auditor will be. The partial test relationship model for motivation with professional auditors is also significant, with the results of the t-test of 6.407, which is greater than the t-table alpha of 0.05 (df = 163) of 1.654. The computer output is sig 0.000, which is smaller than alpha (α = 0.05). The t-test results for the partial regression model of this motivation can estimate the professional auditor, which is determined by motivation. Finally, the simultaneous test relationship model for competence, independence, and motivation with professional auditors is also significant, with the results of the F-test of 22.193, which is greater than the ttable alpha of 0.05 (df = 163) of 2.430. The computer output is sig 0.000, which is smaller than alpha (α = 0.05). The F-test results for the simultaneous regression model of competence, independence, and motivation can estimate the professional auditor