ANALISIS FAKTOR FAKTOR YANG BERPENGARUH TERHADAP KUALITAS PEMERIKSAAN AUDITOR INTERN KOTA SEMARANG
Achmad Badjuri
Abstract
This study aims to analyze empirically the influence of the independence, objectivity, competence,
work experience, integrity, ethics audits and time pressure on audit quality in the Government Internal Control Apparatur
Inspektorat Semarang. The population in this study is the Internal Control Inspektorat officials Semarang. The samples
used were 40 respondents, sampling is done by using purposive sampling method which has been followed as an auditor
Training (Training Certification JFA). Primary data collection method used was a questionnaire method. Data were
analyzed using multiple linear regression models. The results showed that the independence, objectivity, integrity and
ethics audits positive and significant impact on audit quality. While competence, work experience is not significant and
positive effect of time pressure is not a significant negative effect on audit quality.
Keywords : Independence, objectivity, competence, work experience, integrity, ethics audits, time pressure, quality audits.
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