ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT (STUDI EMPIRIS PADA AUDIT SISTEM INFORMASI ORGANISASI PEMERINTAHAN PUSAT DI INDONESIA)
| Main Authors: | , Vincentius Frans Yuniar, , Drs. Haryono, M.Com. |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2013
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/118514/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=58488 |
Daftar Isi:
- This study aimed to analyzing the determinants factor of audit quality with empirical study on system information audit in Indonesian center government. Adopted 8 out of 13, Stoel, et al. (2012) research variables, this study tried to internalize and rationalize audit quality variables on perspective of system information audit. Using auditor Aparat Pengawasan Intern Pemerintah (APIP) as a research respondent of the study, primary data were obtained from 151 questioners that fulfilled purposive sampling criteria with 353 distributed and 254 returned questioners. Measuring model were executed by Confirmatory Factor Analysis (CFA), whereas hypotheses testing was conducted Ordinal Logistic Regression (OLR). The result of this study indicated that 3 variables had a significant influence to audit quality (planning/ conduct fieldwork, business scale & audit process, and IT & control competence) whereas five others variable (independence, responsiveness, auditability, resource availability, auditee relationship) had no significant influence to audit quality. This study also indicated that planning/ conduct fieldwork was the most dominated variable on influencing audit quality.