The Quality Of Audit Results In Public Sector

and Sari, Rida Perwita Sari and and Hastuti, Sri and and Ratnawati, Dyah and Munari, Munari and and Sari, Rika Puspita (2020) The Quality Of Audit Results In Public Sector. In: EBGC 2019, 3 October 2019, UPN " Veteran" East Java, Surabaya, Indonesia.

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Abstract

The purpose of this study is to examine competence, Independence, Compliance Pressure, Internal Control Systems and Organizational Commitment to the Quality of Audit Results with theInternal Audit Capability Model (IACM) approach using agency theory, Theory of Attitudes and Behavior and attribution theory. The subject of this research is Internal Audit in Indonesia. This research uses proportional random sampling technique. Samples used as much as 108 auditors . The analysis technique used in this study is Partial Least Square (PLS) with the help of warpPLS software. The results showed that competency, independence and organizational commitment affect the Quality of Audit Results, while compliance pressure and internal control systems do not affect the quality of audit results. This research uses the Internal Audit Capability Model (IACM) approach which is a new framework that illustrates the basic things needed to realize effective internal public sector auditor

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: internal audit capability model (iacm) competence independence compliance pressure internal control systems organizational commitment quality of audit results
Subjects: H Social Sciences > HB Economic Theory
Depositing User: EAI Editor IV
Date Deposited: 25 Aug 2021 07:01
Last Modified: 25 Aug 2021 07:01
URI: https://eprints.eudl.eu/id/eprint/6217

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