THE FACTORS INFLUENCES AUDIT QUALITY IN LOCAL GOVERNMENT (CASE STUDY: INSPECTORATE OF WEST SUMATERA PROVINCE
| Main Author: | Lhutfi, Iqbal |
|---|---|
| Format: | Article PeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2014
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| Subjects: | |
| Online Access: |
http://repo.unand.ac.id/358/1/Thesis%2520Cover.doc http://repo.unand.ac.id/358/2/Abstract.doc http://repo.unand.ac.id/358/3/Thesis%2520Draft.doc http://repo.unand.ac.id/358/ |
Daftar Isi:
- ABSTRACT The aim of this research is to examine the factors that influence the Audit Quality in Inspectorate of West Sumatera Province. The sample of this research was Auditor and P2UPD in Inspectorate of West Sumatera Province. Author used qualitative approach and case study method. The author used preliminary observation and field survey to gather the data. The results of this research conclude that the Inspectorate of West Sumatera Province has implemented all audit system very well. This study also proved that all factors, that are: independence, objectivity, work experience, competence, and integrity has influence to audit quality in local government. So, author may conclude that those factors are very important in maintain the quality of audit in local government Keyword: Audit Quality, Internal Audit, Inspectorate, Local Government, Independence, Objectivity, Work Experience, Competence, Integrity