PENGARUH PENGALAMAN AUDITOR, SUPERVISI DAN INDEPENDENSI TERHADAP KINERJA AUDIT KEUANGAN DAERAH
Abstract: This research aim to
examine the influence of auditors experience, supervision and independence of
audit quality financial local government. This research moved from a sense of
dissatisfaction with some of the parties, both internal and external, to the
quality of the audit of the financial statements of local governments conducted
by BPK-RI. The results of this research is expected to contribute to the
development of science and its application of accounting in general, especially
the implementation of public sector accounting / administration. Especially for
the BPK- RI, can be input for improvements that are being or will be
implemented in order to improve the quality of audit report.
The population of this research is the heads of the general audit team of
the local government financial statements
of the various
offices of BPK-RI.
The data taken
from questionaires
distributed to respondents.
Independent Variables in
this research is
auditors experience (X1), supervision (X2) and independence (X3), while
the bound variable (dependent) is the quality of audits (Y). Data were analyzed
using multiple linear regression analysis (multiple regretion). The results
showed that the supervision and independence have a positive and significant impact
on audit quality, while the auditors experience
of the variables do not have a significant impact on audit quality.
Penulis: Ahmad Rifan, Darsono
Kode Jurnal: jpakuntansidd150692
