Pengaruh supervisi audit thd kualitas audit keuangan daerah (Studi empiris pd BPK RI)

Pramono, Galih Adi (2009) Pengaruh supervisi audit thd kualitas audit keuangan daerah (Studi empiris pd BPK RI). S1 thesis, Universitas Mercu Buana.

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Abstract

Abstract The purpose of this research is to get the empirical evidence about the effect of supervision to the quality of local government financial audit. Below is one independent variable: supervision, and a dependent variable that is a quality of local government financial audit. The population in this research is government auditors who work at The Supreme Audit Board Republic of Indonesia (BPK RI). The data were used in this research is a primary data from survey. In order to achieve the objectives, the researcher used random sampling method and 40 respondents were participated in this research. The data was gained by delivering questionnaires directly to auditors in the representative office of BPK RI in Jakarta. The research used simple regression analysis as instrument to test the hypothesis. The results show that supervision significantly has positive effect to the quality of local government financial audit. It was found that supervision in SPKN is generally works out and its influence the quality of local government financial audit in BPK RI, even though still needed improvement whether from quantity of supervision activities and quality of supervisors. Key words: Local government financial audit, quality audit, and supervision.

Item Type:	Thesis (S1)
Call Number CD:	FE/AK. 09 138
Call Number:	SE/09/777
NIM/NIDN Creators:	43206120092
Uncontrolled Keywords:	Local government financial audit, quality audit, and supervision.
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Admin Perpus UMB
Date Deposited:	19 Oct 2009 11:58
Last Modified:	31 May 2017 02:12
URI:	http://repository.mercubuana.ac.id/id/eprint/26591

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