ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT (STUDI EMPIRIS PADA AUDIT SISTEM INFORMASI ORGANISASI PEMERINTAHAN PUSAT DI INDONESIA)
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 perspectiv...
| Main Authors: | , |
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| Format: | Thesis |
| Published: |
[Yogyakarta] : Universitas Gadjah Mada
2013
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| Subjects: |
| _version_ | 1826046027476500480 |
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| author | , Vincentius Frans Yuniar , Drs. Haryono, M.Com. |
| author_facet | , Vincentius Frans Yuniar , Drs. Haryono, M.Com. |
| author_sort | , Vincentius Frans Yuniar |
| collection | UGM |
| description | 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. |
| first_indexed | 2024-03-13T22:46:50Z |
| format | Thesis |
| id | oai:generic.eprints.org:118514 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-13T22:46:50Z |
| publishDate | 2013 |
| publisher | [Yogyakarta] : Universitas Gadjah Mada |
| record_format | dspace |
| spelling | oai:generic.eprints.org:1185142016-03-04T08:44:16Z https://repository.ugm.ac.id/118514/ ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT (STUDI EMPIRIS PADA AUDIT SISTEM INFORMASI ORGANISASI PEMERINTAHAN PUSAT DI INDONESIA) , Vincentius Frans Yuniar , Drs. Haryono, M.Com. ETD 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. [Yogyakarta] : Universitas Gadjah Mada 2013 Thesis NonPeerReviewed , Vincentius Frans Yuniar and , Drs. Haryono, M.Com. (2013) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT (STUDI EMPIRIS PADA AUDIT SISTEM INFORMASI ORGANISASI PEMERINTAHAN PUSAT DI INDONESIA). UNSPECIFIED thesis, UNSPECIFIED. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=58488 |
| spellingShingle | ETD , Vincentius Frans Yuniar , Drs. Haryono, M.Com. ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT (STUDI EMPIRIS PADA AUDIT SISTEM INFORMASI ORGANISASI PEMERINTAHAN PUSAT DI INDONESIA) |
| title | ANALISIS FAKTOR-FAKTOR
YANG MEMPENGARUHI KUALITAS AUDIT
(STUDI EMPIRIS PADA AUDIT SISTEM INFORMASI
ORGANISASI PEMERINTAHAN PUSAT DI INDONESIA) |
| title_full | ANALISIS FAKTOR-FAKTOR
YANG MEMPENGARUHI KUALITAS AUDIT
(STUDI EMPIRIS PADA AUDIT SISTEM INFORMASI
ORGANISASI PEMERINTAHAN PUSAT DI INDONESIA) |
| title_fullStr | ANALISIS FAKTOR-FAKTOR
YANG MEMPENGARUHI KUALITAS AUDIT
(STUDI EMPIRIS PADA AUDIT SISTEM INFORMASI
ORGANISASI PEMERINTAHAN PUSAT DI INDONESIA) |
| title_full_unstemmed | ANALISIS FAKTOR-FAKTOR
YANG MEMPENGARUHI KUALITAS AUDIT
(STUDI EMPIRIS PADA AUDIT SISTEM INFORMASI
ORGANISASI PEMERINTAHAN PUSAT DI INDONESIA) |
| title_short | ANALISIS FAKTOR-FAKTOR
YANG MEMPENGARUHI KUALITAS AUDIT
(STUDI EMPIRIS PADA AUDIT SISTEM INFORMASI
ORGANISASI PEMERINTAHAN PUSAT DI INDONESIA) |
| title_sort | analisis faktor faktor yang mempengaruhi kualitas audit studi empiris pada audit sistem informasi organisasi pemerintahan pusat di indonesia |
| topic | ETD |
| work_keys_str_mv | AT vincentiusfransyuniar analisisfaktorfaktoryangmempengaruhikualitasauditstudiempirispadaauditsisteminformasiorganisasipemerintahanpusatdiindonesia AT drsharyonomcom analisisfaktorfaktoryangmempengaruhikualitasauditstudiempirispadaauditsisteminformasiorganisasipemerintahanpusatdiindonesia |