ACCOUNTING & FINANCE CORNER
Friday August 14th 2020

Pengaruh Temuan Audit, Tindak Lanjut Hasil Pemeriksaan dan Kualitas Sumber Daya Manusia terhadap Opini Audit melalui Tingkat Pengungkapan Laporan Keuangan Kementerian/Lembaga

Adelia Pramita Sari

Dwi Martani

Dyah Setyaningrum

                                                                                                                                                                            Program Pascasarjana Ilmu Akuntansi

Fakultas Ekonomi dan Bisnis Universitas Indonesia

                                                                                                                                                                                                                                                                                                                                                                         Abstracts

 

The purpose of this research to analyze the effect of audit findings, the follow up of audit recommendation, and quality of human resources on the audit opinion with disclosure level of financial statements as intervening variable. The samples of this research were 74 Ministries/Institutions in Indonesia from 2010-2013. The results show that the audit findings, the follow-up of audit recommendation, the human resources capacity of the operator’s have positive effect on audit opinion through the disclosure level of financial statements.

Keywords: Audit Finding, Audit Opinion, Follow up of Audit Recommendation, Quality of Human Resources, Disclosure Level of Financial Statements.

ipresentasikan pada Simposium Nasional Akuntansi XVIII, di Universitas Sumateran Utara, Medan, 16 – 19 September 2015, Penyelenggara: FEB USU. Pengaruh Temuan Audit…

 

Latest Topics

Materi PSAK 73

Berikut saya sampaikan materi PSAK 73 dengan tambahan materi terkait amandemen PSAK 73 terkait Covid dan sedikit [Read More]

Akuntansi New Normal: Peluang dan Riset

Pandemi Covid-19 kenyataan yang harus diterima dengan kesabaran. Covid-19 adalah takdirNya yang harus diterima dengan [Read More]

Analysis of the Quality of Performance Report of the Local Government on Websites: Indonesian Case

Sasono Adi, Dwi Martani, Bambang Pamungkas dan Robert A. Simanjuntak Abstract The study aims to assess the quality of [Read More]

Ketika Ramadhan Berakhir

Ramadhan telah berakhir, setelah itu apa yang akan kita lakukan? Ramadhan dibentangkan sebagai waktu untuk melatih diri [Read More]

Overview Standar

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

Popular Topics

Dokumen Publikasi puisi

Pages

Insider

Archives