PENGARUH PERSEPSI FRAUD RISK ASSESSMENT, KECAKAPAN AUDITOR INTERNAL, LATAR BELAKANG PENDIDIKAN DAN TEKANAN KETAATAN TERHADAP KUALITAS AUDIT APARAT INSPEKTORAT DALAM PENGAWASAN KEUANGAN DAERAH (Studi Kasus Pada Kantor Inspektorat Kabupaten Lahat)
Daftar Isi:
- This study aims to examine the impact of.fraud risk assessment, the ability of internal auditors,educational background and the pressure of observance on audit quality of inspectorate apparatus by using multiple regression analysis. The object of the research is the Inspectorate Office in Lahat Regency.This study uses data collection techniques using purposive sampling. Respondents in this study are Lahat District Inspectorate. The research shows that the fraud risk assessment and educational background have partial effect on the quality of audit while the ability of internal auditor and the pressure of obedience do not influence partially on audit quality. However, the fraud risk assessment, the ability of internal auditors, educational background and pressure of obedience simultaneously affect the quality of audit.