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Baihaqi Baihaqi
Fakultas Ekonomi dan Bisnis Universitas Bengkulu
Economics, Econometrics & Finance

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PROFESIONALISME AUDITOR, PENGALAMAN AUDITOR, PEMAHAMAN GOOD GOVERNANCE, DAN KUALITAS AUDIT Mirra Sri Wahyuni; Irwansyah Irwansyah; Baihaqi Baihaqi
JURNAL FAIRNESS Vol. 6 No. 3 (2016)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (147.403 KB) | DOI: 10.33369/fairness.v6i3.15135

Abstract

The purpose of this research is to ditermine the influence of Professionalism, Experience, Understanding of Good Governance of  Bengkulu Auditor to the audit quality in financial supervision. As the samples used in this study is the Inspectorate Offices of Bengkulu Province. While the data analysis was conducted on the data obtained from the questionnaires of 60 respondents who served as auditor.The data analysis results show that the Professionalism, Experience, and Good Governance have positive influence  on auditing quality of auditor at Bengkulu Province Inspectorate.The research finding can be used as positive recomandation for input to further enhance of professionalism, experience and the  good governance understanding in order to improve to be higher quality audit by auditor of  Inspectorate of Bengkulu Province.  
PERSEPSI AUDITOR INTERNAL TENTANG FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT INTERNAL Weni Susanti; Fachruzzaman Fachruzzaman; Baihaqi Baihaqi
JURNAL FAIRNESS Vol. 7 No. 3 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (133.285 KB) | DOI: 10.33369/fairness.v7i3.15178

Abstract

The research was conducted by purposed to know the effect of competence, independence, objectivity and integrity toward audit quality in inspectorate of Province Bengkulu.Analyzed data obtained from 67 respondents, of which the respondents were auditors in inspectorate of Province Bengkulu. Data used in this research is primary data based on questionnaires. The data were analyzed by multiple regression using SPSS 23.Result of the study shows that competence, independence, objectivity and integrity have a significant effect on audit quality in inspectorate of province Bengkulu, meaning that the increase of competence, independence, objectivity and integrity the improvement of audit quality in inspectorate of province Bengkulu. This study also found that competence, independence, objectivity and integrity simultaneously influence on the audit quality in inspectorate of province Bengkulu. meaning that the increase of competence, independence, objectivity and integrity the improvement of the the audit quality in inspectorate of province Bengkulu.
Co-Authors Fachruzzaman Fachruzzaman Irwansyah Irwansyah Mirra Sri Wahyuni Weni Susanti