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All Journal Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society Kinerja: Jurnal Ekonomi dan Manajemen Akuntabel : Jurnal Ekonomi dan Keuangan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi JCRS (Journal of Community Research and Service) Jurnal Mandala Pengabdian Masyarakat Jurnal Ilmu Akuntansi Mulawarman (JIAM) ANDIL Mulawarman Journal of Community Engagement Jurnal Riseta Soshum
Agus Setiawaty
Universitas Mulawarman
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Jurnal Akuntansi Multiparadigma

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AUDIT QUALITY OF GOVERNMENT AUDITOR Setiawaty, Agus
Jurnal Akuntansi Multiparadigma Vol 4, No 3 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (440.702 KB)

Abstract

Abstract: Audit Quality of Government Auditor. This study explores the relationship between government’s auditors’ personal characteristics and acceptance of dysfunctional behavior situational factors on government’s audit quality. Data collection was conducted by distributing questionnaires to 111 government’s auditors. The data was analyzed using PLS application. The results showed that government’s auditors who increasingly accept dysfunctional behavior tend to have characteristic of external locus of control and that government’s auditors with external locus of control tend to have low organizational commitment. Leadership style of the audit team leader during the audit process improved the government’s auditors’ commitment to their organization which leads to high-quality audit.Abstrak: Kualitas Audit dari Auditor Pemerintah. Penelitian ini mengeksplorasi hubungan antara karakteristik personal dan faktor-faktor situasional penerimaan perilaku disfungsional auditor pemerintah pada kualitas audit pemerintah. Pengumpulan data dilakukan dengan mendistribusikan kuisioner pada 111 auditor pemerintah. Data dianalisa menggunakan aplikasi PLS. Hasil menunjukkan bahwa auditor pemerintah yang semakin menerima perilaku disfungsional cenderung memiliki karakteristik locus of control eksternal dan auditor pemerintah dengan locus of control eksternal cenderung memiliki komitmen organisasi yang rendah. Gaya kepemimpinan tim audit selama proses audit meningkatkan komitmen auditor pemerintah pada organisasi mereka yang mengarah pada kualitas audit yang tinggi.
AUDIT QUALITY OF GOVERNMENT AUDITOR Agus Setiawaty
Jurnal Akuntansi Multiparadigma Vol 4, No 3 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (440.702 KB) | DOI: 10.18202/jamal.2013.12.7202

Abstract

Abstract: Audit Quality of Government Auditor. This study explores the relationship between government’s auditors’ personal characteristics and acceptance of dysfunctional behavior situational factors on government’s audit quality. Data collection was conducted by distributing questionnaires to 111 government’s auditors. The data was analyzed using PLS application. The results showed that government’s auditors who increasingly accept dysfunctional behavior tend to have characteristic of external locus of control and that government’s auditors with external locus of control tend to have low organizational commitment. Leadership style of the audit team leader during the audit process improved the government’s auditors’ commitment to their organization which leads to high-quality audit.Abstrak: Kualitas Audit dari Auditor Pemerintah. Penelitian ini mengeksplorasi hubungan antara karakteristik personal dan faktor-faktor situasional penerimaan perilaku disfungsional auditor pemerintah pada kualitas audit pemerintah. Pengumpulan data dilakukan dengan mendistribusikan kuisioner pada 111 auditor pemerintah. Data dianalisa menggunakan aplikasi PLS. Hasil menunjukkan bahwa auditor pemerintah yang semakin menerima perilaku disfungsional cenderung memiliki karakteristik locus of control eksternal dan auditor pemerintah dengan locus of control eksternal cenderung memiliki komitmen organisasi yang rendah. Gaya kepemimpinan tim audit selama proses audit meningkatkan komitmen auditor pemerintah pada organisasi mereka yang mengarah pada kualitas audit yang tinggi.
Co-Authors Agus Iwan Kesuma Almeida, Maria Arifian, Hanggara Arifuddin, M Bone, Mahfuzun Dahlia, Devi Putri Daniel Happy Putra Divka Andini Sabina Erawan Farah, Harra Ismi Febrina, Lizma Fibriyani Nur Khairin Hikmawan, Baso Didik Ibrahim, Arsyik Islamudin Ahmad Junaidin, Junaidin Laode Rijai Norkamsiah Norkamsiah Norkamsiah, Norkamsiah Noval Adib Nurul Fiqra Nauap Rija’i, Hifdzur Rashif RIKI RIKI, RIKI Rusli, Rolan Rusman, Arman Samsul, Erwin Supriatno Unti Ludigdo Yana Ulfah