首页    期刊浏览 2024年11月30日 星期六
登录注册

文章基本信息

  • 标题:Determinant’s Audit Quality of Local Government in Indonesia
  • 本地全文:下载
  • 作者:Ventje Ilat ; David P.E. Saerang ; Heince R.N. Wokas
  • 期刊名称:Research Journal of Finance and Accounting
  • 印刷版ISSN:2222-1697
  • 出版年度:2016
  • 卷号:7
  • 期号:2
  • 页码:213-224
  • 语种:English
  • 出版社:The International Institute for Science, Technology and Education (IISTE)
  • 摘要:The objectives of this research to empirically analyze the influence of independency, objectivity, job experience, knowledge, integrity, of audit quality. The population in this research are all auditor’s who worked on the Inspectorate of the city/ county in north Sulawesi. Sampling was conducted using a purposive sampling method and number of samples of 112 respondents. Primary data collection method used is questionnaire method. The data analysis technique used in This research is the technique of multiple regression analysis. The result showed that the independence, knowledge and integrity of the variables do not have a significant impact on audit quality. while the objectivity and job experience have a significant impact on audit quality
  • 其他摘要:The objectives of this research to empirically analyze the influence of independency, objectivity, job experience, knowledge, integrity, of audit quality. The population in this research are all auditor’s who worked on the Inspectorate of the city/ county in north Sulawesi. Sampling was conducted using a purposive sampling method and number of samples of 112 respondents. Primary data collection method used is questionnaire method. The data analysis technique used in This research is the technique of multiple regression analysis. The result showed that the independence, knowledge and integrity of the variables do not have a significant impact on audit quality. while the objectivity and job experience have a significant impact on audit quality Keywords: audit quality, independency, objectivity, job experience, knowledge, integrity.
  • 关键词:audit quality; independency; objectivity; job experience; knowledge; integrity.
国家哲学社会科学文献中心版权所有