| Summary: | This study aimed to analyzing the determinants factor of audit quality with
empirical study on system information audit in Indonesian center government.
Adopted 8 out of 13, Stoel, et al. (2012) research variables, this study tried to
internalize and rationalize audit quality variables on perspective of system
information audit. Using auditor Aparat Pengawasan Intern Pemerintah (APIP)
as a research respondent of the study, primary data were obtained from 151
questioners that fulfilled purposive sampling criteria with 353 distributed and 254
returned questioners. Measuring model were executed by Confirmatory Factor
Analysis (CFA), whereas hypotheses testing was conducted Ordinal Logistic
Regression (OLR). The result of this study indicated that 3 variables had a
significant influence to audit quality (planning/ conduct fieldwork, business scale
& audit process, and IT & control competence) whereas five others variable
(independence, responsiveness, auditability, resource availability, auditee
relationship) had no significant influence to audit quality. This study also
indicated that planning/ conduct fieldwork was the most dominated variable on
influencing audit quality.
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