Effect of Competence and Independence of Intern Auditor and Competence of Human Resource on the Quality of Financial Reporting at the Provincial Government and Municipal Government in Jakarta
- 10.2991/aicar-18.2019.7How to use a DOI?
- competence; independence; intern auditor; hu resource; quality of financial reporting
This study aimed to examine the effect of competence and independence of the intern auditor and human resource competence on the quality of financial reporting provincial government and city/municipal governments through the method of data collection questionnaire. Questionnaires will be distributed to the people involved in the financial reporting of the government as part of the budget / accounting (Bapeksda) and part examiner (inspectorate) especially in local government and provincial government of Jakarta. Furthermore, based on these results it will be able to increase the competence and independence intern auditor and human resource competence in processing the financial statements of government so that the quality of financial reporting and provincial government reached. The method used is to conduct a survey to the provincial government and the city government of Jakarta, by distributing questionnaires to part of the budget / accounting and part of the examiner or the intern auditor of government (Inspectorate). Measurement of independent variables by using the dimensions of the human resource competence, competence and independence of the Intern Auditor of the dimensions are used the indicators to be measured using a Likert scale. Similarly, the dependent variable is also using the dimensions of the quality of financial reporting, use the indicators to be measured using a Likert scale Likert. Scale using a scale of 5 4 3 2 1.
- © 2019, the Authors. Published by Atlantis Press.
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Cite this article
TY - CONF AU - Nelli Novyarni AU - Imelda Aprileny PY - 2019/02 DA - 2019/02 TI - Effect of Competence and Independence of Intern Auditor and Competence of Human Resource on the Quality of Financial Reporting at the Provincial Government and Municipal Government in Jakarta BT - Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018) PB - Atlantis Press SP - 27 EP - 31 SN - 2352-5428 UR - https://doi.org/10.2991/aicar-18.2019.7 DO - 10.2991/aicar-18.2019.7 ID - Novyarni2019/02 ER -