ACCOUNTING & FINANCE CORNER
Thursday April 9th 2020

Pengaruh Kualitas Auditor Danpengawasan Legislatif Terhadap Temuan Audit Dengan Tindak Lanjut Rekomendasi Hasil Pemeriksaan Sebagai Variabel Intervening

Dyah Setyaningrum

Lindawati Gani

Dwi Martani

Universitas Indonesia

Cris Kuntadi

Pusdiklat BPK – RI

 

Abstract

The purpose of this is to analyze the effect of auditor quality and legislative oversight on the follow-up of audit recommendations, and also examining the indirect effect between the auditor quality and legislative oversight on the audit findings through the follow-up of audit recommendations as an intervening variable. Sample of this study is local governments’ financial statement in Indonesia from 2010-2012. Using principle component analysis methods, there are four components extracted that form auditor quality which is experience, training, motivation, and education. The empirical test result shows that there is a direct effect between the auditor qualityand legislative oversight on the follow-up of audit recommendations, as well as indirect effect on audit findings. High quality auditor is able to produce high quality recommendations that can be easily followed by the audited entity. Strong legislative oversight encourages closer monitoring over the local government financial management so that local governments more committed to following up on the audit recommendation. The higherthe audit recommendations are acted upon, the better the quality of local government financial statements asshown by the decrease in audit findings.

Keywords: audit findings, auditor quality, follow-up, legislative oversight.

Dipresentasikan pada Simposium Nasional Akuntansi (SNA) XVII “Peranan Akuntan dalam Mewujudkan Pembangunan Berkelanjutan Melalui Pelaporan Terintegrasi”, Nusa Tenggara Barat, 24 – 27 September 2014, penyelenggara: Fakultas Ekonomi Universitas Mataram dan IAI-KAPd. Pengaruh Kualitas Auditor…

Latest Topics

Overview Standar

Berikut slide ringkas PSAK Perkembangan PSAK 03102018 Contoh Soal AKT KONTEMPORER_PSAK 2019   [Read More]

Perpajakan 1

Berikut materi dan bahan kuliah Perpajakan 1 contoh soal susah contoh soal uas pajak 1 contoh soal uts pajak 1 Formulir [Read More]

PSAK 71, 72, 73 Update

Tahun 2020 telah lewat dua bulan, Entitas seharusnya sudah menerapkan PSAK 72 dalam mengakui, mengukur, menyajikan dan [Read More]

Perpajakan 2

Tidak terasa semester berganti, sehingga mahasiswa akan berganti dan materi yang diajarkan juga dimodifikasi. Hanya [Read More]

UMKM DI ERA 4.0

Di era digital 4.0 seluruh aktivitas akan terpengaruh termasuk juga bisnis UMKM. Era digital 4.0 pada satu sisi adalah [Read More]

Popular Topics

Dokumen Publikasi puisi

Pages

Insider

Archives