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All Journal Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma JEMBA: Journal of Economics, Management, Business, and Accounting
Sasongko Budisusetyo
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Economics, Econometrics & Finance

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Independence of Government Auditors: Anteceden and Consequences in Improving Audit Quality Putri, Alsa Safina; Budisusetyo, Sasongko
JEMBA: Journal of Economics, Management, Business and Accounting Vol. 2 No. 2 (2024): JEMBA: Journal of Economics, Management, Business, and Accounting
Publisher : Lentera Barasaki Publishing House

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jemba.v2i2.39

Abstract

Inspectorate internal audit is an important part of supervision and internal control in a government organization. The quality of the inspectorate's internal audit greatly influences management effectiveness and accountability in the use of public resources. Therefore, it is important to understand the factors that influence the quality of the inspectorate's internal audit. The aim of this research is to determine the influence of independence, work experience and accountability on the audit quality of internal auditors working at the Surabaya and Sidoarjo Inspectorates in 2023. The sampling technique used purposive sampling of 50 samples. The research instrument uses a questionnaire with five Likert scales to measure respondents' opinions. The analysis technique uses Structural Equation Modeling-Partial Least Square (SEM-PLS) consisting of descriptive statistical analysis and partial least square test. The results of this research show that independence, work experience and accountability have a positive effect on internal audit quality.
Co-Authors Adhinegoro, Muhammad Bagus Aula, Fatikhatul Bambang Subroto Denari Dhahana Edtiyarsih Dian Kusuma Wardhani Djuwari Djuwari Edtiyarsih, Denari Dhahana Erina Sudaryati Puspitasari, Kristina Putri, Alsa Safina Rosidi Rosidi Solimun, Solimun Tjiptohadi Sawarjuwono Zakiah Zakiah