Tesis ini meneliti pengaruh ukuran audit daerah dan implementasi tindak lanjut hasil audit terhadap kualitas audit di Indonesia. Audit di Indonesia dibagi menjadi dua jenis: eksternal dan internal audit. Eksternal dan internal audit didasarkan pada pertanggungjawaban audit dimana internal audit berada dalam lingkup pemerintahan sedangkan eksternal audit independen dari subyek audit. Tindak lanj…
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 Bada…