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Apakah rotasi pimpinan antar kantor audit memengaruhi kualitas audit? : studi kasus di Badan Pemeriksa Keuangan Republik Indonesia
office rotation on auditing quality. This study is motivated by two propositions in private sector auditing. First, that audit partners from larger audit offices are argued to be more experienced compared with audit partners from smaller offices. Second, the audit partners from larger audit offices also argued to be more capable in handling the rotation challenges. This study aimed to examine these propositions in public sector setting by using the Supreme Audit Board of the Republic of Indonesia (BPK) as a case study, where the head of representative office as the audit partner equivalent. This study tested these propositions by examining audit quality across BPK?s representative audit office sizes and the effect of rotation and types of rotation of the head of the representative audit offi on audit quality. This study used the number of audit findings in the financial audit reports as the proxy of audit quality. This study found that audit quality varies across office sizes in the BPK, where the larger representative offices tend to have a better audit quality. This study also found that the rotation of the head of the audit office is negatively associated with audit quality. Lastly, this study found that the negative effect of rotation is caused by the negative effect of changes in the office sizes, which outweigh the positive effect of rotation..
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Jurnal Tata Kelola & Akuntabilitas Keuangan Negara., 2016 |
|---|---|
| Edisi | - |
| Subjek | Audit quality Audit report Audit Findings Rotation Office sizes |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | - |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |