Faktor-Faktor Yang Mempengaruhi Kualitas Audit Pengawas Internal Pemerintah (Studi Empiris pada Inspektorat Kalimantan Selatan), Tahun Terbit 2015

Maulidya, Nur and Respati, Novita Weningtyas and Safrida, Lily (2015) Faktor-Faktor Yang Mempengaruhi Kualitas Audit Pengawas Internal Pemerintah (Studi Empiris pada Inspektorat Kalimantan Selatan), Tahun Terbit 2015. In: Konferensi Regional Akuntansi (KRA) II, 29-30 April 2015, FE Universitas Kanjuruhan Malang.

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Abstract

Abstrac: This research has a purpose to examine the influence of competence, inpendence, ethics, and the complexity of the task on the quality of government internal controller audit.This research is a research with quantity approach. The data is used in this research is primary data. The respondent is inspectorate employee who does the inspection on inspectorate which placed in south borneo. The technique of data collecting is used in this research is the questionnaire survey method. The techniques of data analysis include the data quality test, classic assumption test, and the influence of multiple linear regressionanalysis test.The result of research showed that the competence and independence had positive effect on audit quality, in order that the higher the competence and independence of the better quality of the resulting audit. Variable ethics had no effect on audit quality, thus keeping the relationship with auditee, co-workers, superiors, and society as well as professional responsibility alone is not enough to improve the quality of audit. Variable complexity of the task had no negative effect on audit quality, during an auditor follows the audit procedures in accordance SPKN well then the quality of the audit will be maintained despite the complexity of the task that occur in the duty. Key words:compentence, independence, ethics, the complexity of the task, audit quality.

Item Type: Conference or Workshop Item (Paper)
Subjects: H Social Sciences > HB Economic Theory
Depositing User: S. Kom Rahman Abdi
Date Deposited: 05 Aug 2019 01:45
Last Modified: 05 Aug 2019 01:45
URI: http://eprints.ulm.ac.id/id/eprint/6345

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