Faktor-Faktor yang Mempengaruhi Kualitas Audit Internal Sektor Publik di Indonesia

SUMBAYMIDER, ANRIZAR (2017) Faktor-Faktor yang Mempengaruhi Kualitas Audit Internal Sektor Publik di Indonesia. Other thesis, Universitas Sebelas Maret.

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      Abstract

      A good governmental financial management must be supported with a high quality public sector internal audit. Recent development in auditing shows an unsatisfactory signal towards the quality of public sector auditing is rising, including the issue with internal auditing that have been unable to add value to its clients. The purpose of this research is to gather empirical evidences to analyze the effect of competence, independence, and time budget pressure towards the quality of public sector internal audit. The sample of this research is 155 BPKP auditors that spread all accross Indonesia who has at least a 5 year experience as auditor. The result of this research shows that competence, independence, and time budget pressure are all affecting the quality of public sector internal audit in Indonesia.

      Item Type: Thesis (Other)
      Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
      Divisions: Fakultas Ekonomi dan Bisnis
      Fakultas Ekonomi dan Bisnis > Akuntansi
      Depositing User: rifqi imaduddin
      Date Deposited: 25 Oct 2017 11:22
      Last Modified: 25 Oct 2017 11:22
      URI: https://eprints.uns.ac.id/id/eprint/35489

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