ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS HASIL AUDIT (Studi Empiris pada Auditor Pemerintah Kota Surakarta, Kabupaten Sukoharjo, Kabupaten Klaten, dan Kabupaten Karanganyar)

Fandoni, Lala (2019) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS HASIL AUDIT (Studi Empiris pada Auditor Pemerintah Kota Surakarta, Kabupaten Sukoharjo, Kabupaten Klaten, dan Kabupaten Karanganyar). Bachelor thesis, Universitas Ahmad Dahlan.

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Abstract

The decrease of public trust for the work of the executive agency and
organizer apparatus of government getting an increase. The effect appears to
complains from the public for repairing and enhancement the quality result of an
audit by the regional inspectorate. Inspektorat Kabupaten/Kota as Aparat
Pengawasan Intern Pemerintah (APIP) has a role in supervision for the whole
implementation of activities and task implementation and functions of regional
work units. Giving help for units of Satuan Kerja Perangkat Daerah (SKPD) do
management authorization risk that potentially mess up vision, mission, and give
effectiveness recommendation and efficiency system of district government and a
good management system.
District/city inspectorate authorized to internal monitoring, that is the entire
activity process audit, review, evaluation, monitoring, and other supervision
activities to the implementation of duties and organization function for the public
sector. Needs for an audit that have a certain quality is a basic need from the
government currently. An audit not just be a part of management however it was
the betting system at democracy that rests on for the performance and uses the state
funds that transparent and accountable.
The purpose of this research is to analyze the reaction of work experience,
objectivity, integrity, and competition for the quality of the audit result. The method
of collecting data in this research using questioner. The population of this research
is auditor/ inspection staff in the inspectorate Surakarta, Sukoharjo, Klaten, and
Karanganyar. The sample is taken with the purposive sampling method, with a total
sample of 60 respondents. analysis technique data in this research using double
analysis regression.
The result of this research shows that the work experience, objectivity, and
competence are positive effects and significant for the quality of the audit result,
while the integrity not significant effect the quality of the audit result. The
coefficient of determination shows that the work experience, objectivity, integrity,
and competence with simultaneous take effect with the quality of the audit result of
89,9%, while more are effected by other factors outside the model.
Keywords: work experience, objectivity, integrity, competence, and quality of the
audit result.

Item Type: Thesis (Bachelor)
Subjects: H Social Sciences > HB Economic Theory
Divisi / Prodi: Faculty of Economics (Fakultas Ekonomi) > S1-Management (S1 Manajemen)
Depositing User: publikasi uad
Date Deposited: 05 Oct 2019 06:55
Last Modified: 05 Oct 2019 06:55
URI: http://eprints.uad.ac.id/id/eprint/15138

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