Research Article
The Quality Of Audit Results In Public Sector
@INPROCEEDINGS{10.4108/eai.3-10-2019.2291932, author={Rida Perwita Sari and Sari and Sri Hastuti and Hastuti and Dyah Ratnawati and Ratnawati and Munari and Munari and Rika Puspita Sari and Sari}, title={The Quality Of Audit Results In Public Sector}, proceedings={Proceedings of the 2nd International Conference on Economics, Business, and Government Challenges, EBGC 2019, 3 October, UPN " Veteran" East Java, Surabaya, Indonesia}, publisher={EAI}, proceedings_a={EBGC}, year={2020}, month={2}, keywords={internal audit capability model (iacm) competence independence compliance pressure internal control systems organizational commitment quality of audit results}, doi={10.4108/eai.3-10-2019.2291932} }- Rida Perwita Sari and Sari
Sri Hastuti and Hastuti
Dyah Ratnawati and Ratnawati
Munari and Munari
Rika Puspita Sari and Sari
Year: 2020
The Quality Of Audit Results In Public Sector
EBGC
EAI
DOI: 10.4108/eai.3-10-2019.2291932
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