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

DOI

10.2991/aicar-18.2019.7How to use a DOI?

Keywords

competence; independence; intern auditor; hu resource; quality of financial reporting

Abstract

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.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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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  -