Jurnal Akuntansi dan Keuangan
Vol 5 No 1 (2016): Jurnal Akuntansi dan Keuangan

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA AUDITOR BPKP (Studi Pada Auditor Perwakilan Badan Pengawasan Keuangan dan Pembangunan Provinsi Riau)

Rosliana Rosliana (Universitas Islam Indragiri)



Article Info

Publish Date
09 Dec 2018

Abstract

The study aimed to understand influence of independency, comprehension of good governance and audit structure on BPKP auditors’ performance. Data was obtained by spreading questionnaires to the auditors who work at BPKP of Riau Representation Office. The selection of sample using incidental sampling method. The number of questionnaires distributed was 60 copies, but only 36 questionnaires returned, 31 questionnaires which the data could be analyzed to be used as the sample as the sample for this study. Analysis of data in this study using multiple regression analysis whith SPSS Windows Program version 20. The dependent variable is BPKP auditor’s performance, and the independent variable are independency, comprehension of good governance and audit structure. The result shows that independency has significant influence on BPKP auditors’ performance, but comprehension of good governance and audit structure do not have a significant effect on BPKP auditors’ performance.

Copyrights © 2016






Journal Info

Abbrev

jak

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Keuangan (JAK) yang diterbitkan oleh Program Studi Akuntansi Universitas Islam Indragiri dengan No. E-ISSN 2598–7372 dan ISSN 2089–6255. Fokus topik yang dibahas meliputi Akuntansi Dan Keuangan, Akuntansi Keuangan Dan Pasar Modal, Akuntansi Manajemen, Sistem Informasi ...