Frilly Sakina Ramadhani, 1011031052 (2014) PENGARUH KOMPETENSI, INDEPENDENSI, DAN LOCUS OF CONTROL TERHADAP KUALITAS AUDIT APARAT INSPEKTORAT DALAM PENGAWASAN KEUANGAN DAERAH. Fakultas Ekonomi dan Bisnis, Universitas Lampung.
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Abstract
ABSTRAK PENGARUH KOMPETENSI, INDEPENDENSI DAN LOCUS OF CONTROL TERHADAP KUALITAS AUDIT APARAT INSPEKTORAT DALAM PENGAWASAN KEUANGAN DAERAH Oleh FRILLY SAKINA RAMADHANI Kompetensi dan independensi merupakan hal yang wajib dimiliki oleh auditor seperti yang diamanatkan dalam Peraturan Menteri Pendayagunaan Aparatur Negara No. PER/05/M.PAN/03/2008 tentang standar audit Aparat Pengawas Intern Pemerintah (APIP). Kualitas audit dapat dipengaruhi oleh kompetensi dan independensi yang dimiliki oleh auditor. Kualitas audit yang baik akan menghasilkan laporan audit yang dapat dipercaya. Penelitian ini mengacu pada teori atribusi yang menjelaskan cara menentukan penyebab atau motif perilaku seseorang. Penelitian ini menggunakan data primer yang diperoleh dengan menyebarkan kuesioner. Metode pengambilan sampel yang digunakan adalah purposive sampling dan diperoleh sampel sebanyak 40 kuesioner dari tiga inspektorat kabupaten/kota yang ada di Provinsi Lampung. Hasil penelitian menunjukkan bahwa variabel kompetensi dan independensi secara statistik tidak berpengaruh signifikan terhadap kualitas audit inspektorat. Locus of control secara statistik berpengaruh signifikan terhadap kualitas audit inspektorat. ABSTRACT THE EFFECT OF COMPETENCE, INDEPENDENCE AND LOCUS OF CONTROL TOWARD AUDIT QUALITY OF APPARATUS INSPECTORATE IN GOVERNMENT FINANCIAL CONTROL By FRILLY SAKINA RAMADHANI Competence and independence are something that has to be owned by the auditors as mandated by the Minister of Administrative Regulation No. PER/05/ M.PAN/03/2008 about auditing standards the Government Internal Control Apparatus (APIP). Audit quality could be affected by the competence and independence of which is owned by the auditors. Good audit quality would produce audit reports that may be trusted. This research refers to the attribution theory which explains how to determine the cause or motive of the people’s behavior. This research uses primary data collected by distributing questionnaires. The sampling method used was purposive sampling and obtained a sample of 40 questionnaires from three inspectorates’ regencies/cities in the Lampung Province. The results showed that the competence and independence of the variables were not statistically significant effect on audit quality inspectorate. However, locus of control was statistically significant effect on audit quality inspectorate
| Item Type: | Other |
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| Subjects: | A General Works = Karya Karya Umum |
| Divisions: | Fakultas Ekonomi dan Bisnis > Prodi Akuntansi |
| Depositing User: | 817297 . Digilib |
| Date Deposited: | 09 Oct 2014 07:03 |
| Last Modified: | 09 Oct 2014 07:03 |
| URI: | http://digilib.unila.ac.id/id/eprint/3856 |
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