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Randy W Permana
Prodi Akuntansi, Universitas Muhammadiyah Yogyakarta, Bantul, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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FAKTOR-FAKTOR YANG MEMENGARUHI KUALITAS AUDIT YANG DILAKUKAN OLEH AUDITOR PEMERINTAH Studi Empiris pada Perwakilan BPK dan BPKP Provinsi Kalteng Randy W Permana; Wahyu Manuhara Putra
Jurnal Riset AKuntansi dan Bisnis Vol 16, No 1 (2016): MARET 2016
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v16i1.1717

Abstract

This study aims to analyze Factors Affecting Quality of Audit on Public Sector Auditor working on BPK and BPKP Representative of Central Kalimantan Province. Subjects in this study are the auditors who worked on representation BPK and BPKP Central Kalimantan Province. The samples in this study are 65 respondents whom selected based on total sampling. The analysis tool used is Multiple Linear Regression. The Study indicates the factors that affect quality of audit are independence, competence, experience, and risk errors. However, complexity of audit does not affect the quality of audits.
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