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Faktor-faktor yang mempengaruhi opini audit dengan tingkat pengungkapan laporan keuangan kementerian/lembaga sebagai variabel intervening
The purpose of this research to analyze the effect audit findings, the follow up of examination result, and quality of human resources on the audit opinion with disclosure level of financial statements of the Ministries/Institutions as intervening variable. The quality of human resources variable consist of the capacity of the operator's financial statement and the educational background of the leadership Ministries/Institutions. In addition, this study also analyzes trends disclosure level of financial statements during 2010-2013. The samples of this research were 74 Ministries/Institutions. Analysis data technical that used in this research is lag effect with ordinary least square for model 1 and ordered logistic for model 2. The results showed that the audit findings, the follow-up of examination result, the capacity of the operator's financial statement have positive and significant effect on audit opinion through the disclosure level of financial statements. However, the educational background of the leadership Ministries/Institutions are proved to have no effect on the audit opinion with the disclosure level of financial statements as intervening variable..
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Jurnal BPPK., 2016 |
|---|---|
| Edisi | - |
| Subjek | Financial statements Disclosure Audit opinion Audit finding Human resource quality |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | - |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |