Evaluasi Efektivitas Penerapan Sistem Pengendalian Mutu: Studi pada Badan Pemeriksa Keuangan republik Indonesia
| Main Authors: | , Ayu Suryani, , Amin Wibowo, M.B.A., Ph.D. |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2012
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/98883/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=54920 |
Daftar Isi:
- This study aims to determine how effective the implementation of the quality control element applied in the Audit Board of the Republic of Indonesia (BPK) so that we know the quality of audits produced by the BPK. The quality control in BPK consist of nine elements namely independence and mandates, leadership and internal governance, human resource management, standards and methodology of audit, institutional support, relationship between BPK and stakeholders, continuous improvement, results and the audit performance. Focus of this study is the ninth element of the quality control that is the audit performance. Unsure of the audit performance is the steps of audit, which are audit planning, audit itself, supervise and review, reporting audit result, follow-up monitoring, and the evaluation of audit. The tool to measure this quality control is quality assurance system (SPKM) that is a system established to provide reasonable assurance that the audit board had been set and implement the quality control adequately and effectively