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All Journal Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara
Amelia Dwi Aryani
Faculty of Economics and Business, Yarsi University, Jakarta
Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara

 1 
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT LAPORAN KEUANGAN PEMERINTAH Auliffi Ermian Challen; Amelia Dwi Aryani
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2021: JTAKEN Vol. 7 No. 2 December 2021
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1451.018 KB) | DOI: 10.28986/jtaken.v7i2.518

Abstract

Many problems in managing state finances necessitate quality audited financial statements. Quality audits must also be carried out to maintain public trust in The Audit Board for its roles in conducting the audits of the management and responsibility of state finances. This study examines the factors that influence the audit quality of the government’s financial statements, namely independence, competence, integrity, auditor ethics, objectivity, and motivation. The population in this study were auditors of The Audit Board of the Republic of Indonesia (BPK RI) Head Office. The number of samples in this study reached 70 respondents. The research method used is quantitative, with primary data analyzed using multiple regression. The study results showed that independence, competence, integrity, auditor ethics, objectivity, and motivation positively affect the audit quality of the government’s financial statements.
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT LAPORAN KEUANGAN PEMERINTAH Auliffi Ermian Challen; Amelia Dwi Aryani
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 7 No. 2 (2021): JTAKEN Vol. 7 No. 2 December 2021
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v7i2.518

Abstract

Many problems in managing state finances necessitate quality audited financial statements. Quality audits must also be carried out to maintain public trust in The Audit Board for its roles in conducting the audits of the management and responsibility of state finances. This study examines the factors that influence the audit quality of the government’s financial statements, namely independence, competence, integrity, auditor ethics, objectivity, and motivation. The population in this study were auditors of The Audit Board of the Republic of Indonesia (BPK RI) Head Office. The number of samples in this study reached 70 respondents. The research method used is quantitative, with primary data analyzed using multiple regression. The study results showed that independence, competence, integrity, auditor ethics, objectivity, and motivation positively affect the audit quality of the government’s financial statements.
Co-Authors Auliffi Ermian Challen