Jurnal Riset Akuntansi dan Keuangan
Vol 1, No 1 (2013): Jurnal Riset Akuntansi dan Keuangan. April 2013

PENGARUH OBJEKTIVITAS DAN INTEGRITAS AUDITOR INTERNAL TERHADAP KUALITAS AUDIT

Fitriani, Indah (Unknown)



Article Info

Publish Date
27 Apr 2013

Abstract

This research is aim to know the influence of objectivity and integrity of internal auditors towards the audit quality partially and simultaneously, whether it significantly affects or not towards the audit quality on Inspektorat Daerah of Kota Bandung, Kota Cimahi, Kabupaten Bandung, and Kabupaten Bandung Barat. The method used for this research is the descriptive method, and the analysis used is the multiple linear regression analysis. The sampling technique for this research is saturated sampling. The result of the research with 5% signification level shows that objectivity and integrity of internal auditors simultaneously influences the audit quality where the value F (91,837) the table F (3,232), and objectivity of auditor partially influences significantly the audti quality where the value T (4,914) the table T (2,021) as well as the integrity of auditor influences significantly the audit quality where the value T (10,721) is bigger than the table T (2,021).

Copyrights © 2013






Journal Info

Abbrev

JRAK

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi dan Keuangan with registered number ISSN 2338-1507 (Print) and ISSN 2541-061X (Online) is published by Program Studi Akuntansi Fakultas Pendidikan Ekonomi dan Bisnis Universitas Pendidikan Indonesia. It is published thrice a year in April, August, and December. Jurnal Riset ...