ANALISIS FAKTOR FAKTOR YANG MEMPENGARUHI KUALITAS
HASIL PEMERIKSAAN KEUANGAN NEGARA
(Studi empiris pada Badan Pemeriksa Keuangan RI Perwakilan Provinsi Jawa
Timur)
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
CHAIRUNNISA, KUNTUM
Subject
657.45 - AUDITING
Datestamp
2017-07-03 07:56:11
Abstract :
This research aim to analyze the influence of independency, competence, educational background, and experience of auditors to the quality of state financial audit. Using multiple regression analysis this research test how the independency, competence, educational background, and experience of auditors affect to the quality of audit results. This research is an empirical research using purpose sampling to gain the data. The respondent of this research consist of 44 auditors in The Audit Board of The Republic of Indonesia, East Java Representatives. There are five variabeles in this research, which are four independent of them (independency, competence, educational background, and experience of auditors) and one dependent variable (quality of audit results). The results of this research showed that from the four variables that determine the quality of state financial audit results, only two variables that affect the quality of state financial audit results. Determination coefficient value shows that the two variables are competence and experience of auditors significanly affect to the quality of state financial audit results. While independency and educational background doesn?t affect the quality of state financial audit result. Keyword : The quality of audit results, independency, competence, educational background, experience of auditors
This research aim to analyze the influence of independency, competence, educational background, and experience of auditors to the quality of state financial audit. Using multiple regression analysis this research test how the independency, competence, educational background, and experience of auditors affect to the quality of audit results. This research is an empirical research using purpose sampling to gain the data. The respondent of this research consist of 44 auditors in The Audit Board of The Republic of Indonesia, East Java Representatives. There are five variabeles in this research, which are four independent of them (independency, competence, educational background, and experience of auditors) and one dependent variable (quality of audit results). The results of this research showed that from the four variables that determine the quality of state financial audit results, only two variables that affect the quality of state financial audit results. Determination coefficient value shows that the two variables are competence and experience of auditors significanly affect to the quality of state financial audit results. While independency and educational background doesn?t affect the quality of state financial audit result. Keyword : The quality of audit results, independency, competence, educational background, experience of auditors
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