ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS HASIL AUDIT (Studi Empiris pada Auditor Pemerintah Kota Surakarta, Kabupaten Sukoharjo, Kabupaten Klaten, dan Kabupaten Karanganyar)
| Main Author: | Fandoni, Lala |
|---|---|
| Format: | Naskah Publikasi NonPeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
http://eprints.uad.ac.id/15138/1/Naskah%20Publikasi%20LalaFandoni.pdf http://eprints.uad.ac.id/15138/ |
Daftar Isi:
- The decrease of public trust for the work of the executive agency and organizer apparatus of government getting an increase. The effect appears to complains from the public for repairing and enhancement the quality result of an audit by the regional inspectorate. Inspektorat Kabupaten/Kota as Aparat Pengawasan Intern Pemerintah (APIP) has a role in supervision for the whole implementation of activities and task implementation and functions of regional work units. Giving help for units of Satuan Kerja Perangkat Daerah (SKPD) do management authorization risk that potentially mess up vision, mission, and give effectiveness recommendation and efficiency system of district government and a good management system. District/city inspectorate authorized to internal monitoring, that is the entire activity process audit, review, evaluation, monitoring, and other supervision activities to the implementation of duties and organization function for the public sector. Needs for an audit that have a certain quality is a basic need from the government currently. An audit not just be a part of management however it was the betting system at democracy that rests on for the performance and uses the state funds that transparent and accountable. The purpose of this research is to analyze the reaction of work experience, objectivity, integrity, and competition for the quality of the audit result. The method of collecting data in this research using questioner. The population of this research is auditor/ inspection staff in the inspectorate Surakarta, Sukoharjo, Klaten, and Karanganyar. The sample is taken with the purposive sampling method, with a total sample of 60 respondents. analysis technique data in this research using double analysis regression. The result of this research shows that the work experience, objectivity, and competence are positive effects and significant for the quality of the audit result, while the integrity not significant effect the quality of the audit result. The coefficient of determination shows that the work experience, objectivity, integrity, and competence with simultaneous take effect with the quality of the audit result of 89,9%, while more are effected by other factors outside the model. Keywords: work experience, objectivity, integrity, competence, and quality of the audit result.