Image of Effect of Independence , Competence , Organizational Commitment To Audit Quality

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Effect of Independence , Competence , Organizational Commitment To Audit Quality



The problem in this research is the result of the financial audit of Local Government Financial Statement in West Bandung – West Java Indonesia that has been accomplished by the Audit Board for the last four years have not received an unqualified opinion. This shows still need revamping financial management of local government.

Using regression statistical testing tool of 30 respondents, the results showed the implementation of independence, competence, organizational commitment, as well as internal audit quality in West Bandung District Inspectorate has been running well. Partially, independence and competence variables have no effect on audit quality, while the organizational commitment variable affect the quality of internal audit. Simultaneously, independence, competence and organizational commitment variables affect the quality of internal audit.

Keywords: Independence, competence, organizational commitment, Internal Audit Quality.


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Informasi Detil

Judul Seri
-
No. Panggil
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Penerbit UNIVERSITAS NEGERI JAKARTA : Jakarta.,
Deskripsi Fisik
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Bahasa
English
ISBN/ISSN
2503-3131
Klasifikasi
NONE
Tipe Isi
text
Tipe Media
digital
Tipe Pembawa
computer disc
Edisi
-
Subyek
-
Info Detil Spesifik
-
Pernyataan Tanggungjawab

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