Pengaruh Kompetensi Dan Independensi Pemeriksa Terhadap Kualitas Hasil Pemeriksaan Dalam Pengawasan Keuangan Daerah: Studi Pada Inspektorat Kabupaten/Kota Di Sumatera Barat

Afni, Zalida and Sriyunianti, Fera and Wirahadi Ahmad, Afridian (2012) Pengaruh Kompetensi Dan Independensi Pemeriksa Terhadap Kualitas Hasil Pemeriksaan Dalam Pengawasan Keuangan Daerah: Studi Pada Inspektorat Kabupaten/Kota Di Sumatera Barat. JURNAL AKUNTANSI & MANAJEMEN, 7 (2). pp. 69-77. ISSN 1858-3687

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Abstract

This study is aimed to investigate the influence of auditor’s competence and independence on the quality of audit reports of Financial and Development Supervisory Agency in the province of West Sumatra. There are 68 samples in this study which are obtained from Pasaman and Padang area. We use questionnaires to collect data, which is divided into four sections. The first contains a number of questions relating to the competence of the auditors, the second relates to auditor independence, the third covers auditor motivation, and the fourth comprises questions related to audit quality of inspectorate.The dependent variable (Y) is audit quality of Financial and Development Supervisory Agency, while the independent variables consist of auditor competence (X1) and auditor independence (X2). This study found that the competence and independence of auditors simultaneously and significantly affect audit quality. Competence has positive effect on audit quality, so the higher the level of competence, the better the audit quality. Meanwhile, auditor independence is also doing positive effect on audit quality, so that the independent inspectorate officials will perform a superior audit quality.

Item Type:Article
Subjects:C Social Sciences > CF Commerce > CF1 Accounting
Divisions:Jurusan Akuntansi > Prog.Studi Akuntansi-D3 > Jurnal/Karya Ilmiah
ID Code:461
Deposited By:Mr. OP Repo-2 Puskom
Deposited On:03 Nov 2016 08:03
Last Modified:08 Nov 2016 15:40

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