Jurnal Bingkai Ekonomi (JBE)
Vol 1 No 1 (2016): Jurnal Bingkai Ekonomi (JBE)

Faktor-Faktor Pendorong Kualitas Audit Inspektorat dalam Pengawasan Keuangan Daerah

Andi Agus (STIEM Bongaya Makassar Fakultas Ekonomi dan Bisnis Universitas Bengkulu)
Nurna Aziza (STIEM Bongaya Makassar Fakultas Ekonomi dan Bisnis Universitas Bengkulu)
Fitrien Mulyusnita (STIEM Bongaya Makassar Fakultas Ekonomi dan Bisnis Universitas Bengkulu)

Article Info

Publish Date
30 Oct 2019

Abstract

This research was aimed to examine competency factor, independency factor, and objectivity factor influance on the quality of audit of inspectorate in local finances supervision. The data in this study was collected through questioner filled by all staffs of Inspectorate of Lebong Regency, Province of Bengkulu that involved actively in audit/ supervision. The method analysis used was multiple linear regressions with IBM SPSS analysis program. The research result shows that competency factor, independency factor, and objectivity factor that belong to the auditors of Inspectorat of Lebong Regency (Province of Bengkulu) were proven positively influence towards the quality of audit of Inspectorate of Lebong Regency in local finances supervision.

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Journal Info
Jurnal Bingkai Ekonomi (JBE)
Website

Abbrev

jbe33

Publisher

INSTITUT TEKNOLOGI DAN BISNIS SEMARANG

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

Description

https://itbsemarang.ac.id/sijies/index.php/jbe33/about Jurnal Bingkai Ekonomi (JBE) is a scientific journal in the field of economics which is published by the Publishing Division of Sekolah Tinggi Ilmu Ekonomi (STIE) AKA Semarang. Jurnal Bingkai Ekonomi is a scientific journal to publish and ...