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All Journal Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Gadjah Mada International Journal of Business Akuntansi Krida Wacana Journal of Accounting and Investment International Research Journal of Business Studies (E-Journal) Assets: Jurnal Akuntansi dan Pendidikan JIA (Jurnal Ilmiah Akuntansi) The International Journal of Business Review (The Jobs Review) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Akuntansi dan Keuangan Indonesia JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Akuntansi International Research Journal of Business Studies
Lindawati Gani
Fakultas Ekonomi Dan Bisnis Universitas Indonesia
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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The Effect of Auditor Quality on the Follow-Up of Audit Recommendation Setyaningrum, Dyah; Gani, Lindawati; Martani, Dwi; Kuntadi, Cris
International Research Journal of Business Studies Vol. 6 No. 2 (2013): August - November 2013
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.6.2.89-104

Abstract

The purpose of this study is to measure auditor quality of The Audit Board of the Republic of Indonesia (BPK) and investigates the effect of auditor quality on the follow-up of audit recommendation. This study uses sample of local government financial statements in Indonesia from 2010-2012. Using principle component analysis method, the result shows that there are four components extracted that form auditor quality which is experience, training, motivation, and education. All four components are then combined into a single auditor quality index that represents comprehensive measure of auditor quality. The test result shows positive effect between auditor quality and follow-up of audit recommendation. This indicates that high quality auditor is able to produce appropriate recommendations that can be easily followed up by the auditee. The more recommendations are acted upon, the better the quality of local government financial statements.
Co-Authors Ancella Anitawati Hermawan, Ancella Anitawati Chaerul D Djakman Cris Kuntadi Dwi Martani Elvia Sauki Feki Wahyu Colimah Feny Triagustina Fitriany Fitriany, Fitriany Hilda Rossieta I Made Pradana Adiputra Johnny Jermias Johnny Jermias Johnny Jermias Kusuma, Kezia Nabella Lianny Leo Lianny Leo Marganingsih, Arywarti Michelle Claudia Oktavia . Rachmawati, Nurul Aisyah Rossieta, Hilda Sondang Eka Rahmawati Syamsiar, Syamsiar Sylvia Veronica Siregar Tandid Nasal Tengku Riza Zarzani N Viska Anggraita, Viska Yuniasih, Rafika Zalida Afni