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Dampak tindak lanjut dan ukuran audit terhadap kualitas audit
This study examined the effect of audit size and the audit follow up on the audit quality in Indonesia. Indonesian government has two audit institutions: external and internal audit. The audit follow up is the progress of implementing audit recommendation from the external audit to correct the audit subject?s financial report. This study analyzed data of 33 provinces from 2009 to 2013 from Badan Pemeriksa Keuangan?s Audit Report Summary (ILHP BPK) and Local in Figures from Badan Pusat Statistik (DDA BPS) using Ordinary Least Square and Two Stage Least Square. This study found that the number of audit follow up and audit size are statistically significant to influence the audit findings although the internal audit sizes based on the auditor?s number, the number of subject unit and the number of provincial employees are statistically significant only to the number of audit findings. It implies that the number of audit follow up affects the audit findings as a whole without being disturbed by the nominal amount of audit follow up. There are no previous studies which measure the effect of audit follow up on audit quality. This study added the important question on the relationship between audit sizes and the effectiveness of audit follow up on audit quality in government institutions especially in local governments..
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| PSB lt.2 - Karya Akhir | 1 |
| Penerbit | : Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 2016 |
|---|---|
| Edisi | - |
| Subjek | Audit quality Internal audit Exsternal audit Audit follow up Audit size |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | - |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |