Pengaruh Pengalaman Kerja, Independensi, Objektivitas, Integritas, Kompetensi Dan Akuntabilitas Terhadap Kualitas Hasil Pemeriksaan Pada Sektor Publik

Adriani, Meta (2013) Pengaruh Pengalaman Kerja, Independensi, Objektivitas, Integritas, Kompetensi Dan Akuntabilitas Terhadap Kualitas Hasil Pemeriksaan Pada Sektor Publik. Other thesis, Sekolah Tinggi Ilmu Ekonomi Musi.

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Abstract

This research is to examine how far job experience, independency, objectivity, integrity and competency influence quality of audit result. This research is conducted by using method survey to internal auditor of government which have followed Education and Training of Functional Position of Auditor , with type research of causality. Data analysis conducted with multiple regression model. The hypothesis tested are revealed as that job experience, independency, objectivity, integrity, competency and accountability have influence to quality of audit result as well as partially and simultaneously. The result of the test revealed that job experience, independency, objectivity, integrity, competency and accountability as well as simultaneously influence quality of audit result. Partially, job experience, objectivity and competency have significant influence to quality of audit result. The matter means that more and more job experiences, progressively auditor objective conduct excelsior and inspection mount competency had by auditor, hence progressively mount or good progressively quality result of inspection which was him conducting. We suggest for future research in order to add more variable like etics, audit risk and than to extend the population.

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