ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS HASIL AUDIT DI LINGKUNGAN PEMERINTAH DAERAH

Jaka Winarna, Havidz Mabruri

Abstract


The objective of this research is to analyze the factors of independency, objectivity, experience, knowledge and integrity influence quality of audit result in the regional government. This research is conducted by using method survey to internal auditor of regional government which have followed Education and Training of Functional Position of Auditor, with type research of causality. Respondent perception is measured from questionnaire answered using ordinal measurement with the likert scale five point.

Data analysis conducted with multiple regression model. The hypothesis tested are revealed as that independency, objectivity, job experience, knowledge and integrity have influence to quality of audit result as well as partially and simultaneously.

The result of the test revealed that independency, objectivity, job experience, knowledge and integrity as well as simultaneously influence quality of audit result. Partially, objectivity, job experience, knowledge and integrity have significant influence to quality of audit result. The matter means that progressively auditor objective and auditor integrity conduct excelsior, more and more job experience and knowledge had by auditor, hence progressively mount or good progressively quality result of audit which was him conducting. while independency variable partially doesn't influences to quality of audit result in the regional government.

Keywords:    independency, objectivity, job experience, knowledge, integrity, quality of audit result

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