The Factors of The Infuence on Audit Quality at The Inspectorate General of Ministry of Environment and Foresty

DOI

10.2991/ebic-17.2018.38How to use a DOI?

Keywords

Expertise; Independency; Due Professional Care; Time Pressure; Budget Pressure; Audit Planning; Audit Supervision; and Audit Quality.

Abstract

The objective of the research was to analyze an Influence of expertise, independency, due professional care, time pressure, budget pressure, audit planning, and audit supervision on audit quality at the Inspectorate General of Ministry of Environment and Forestry. The population of this research is government internal auditor at the Inspectorate General of Ministry of Environment and Forestry. The research used causal analytic by using census and ordinal regression method with the samples of 102 respondents. The data collection is conducted using questionnaires. The results of the research showed that expertise, independency, audit planning, and audit supervision had positive influence to audit quality. Due professional care, time pressure, and budget pressure did not have any influence on the audit quality.

Copyright

© 2018, 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  - Yasinta Pritama
AU  - Tavi Supriana
AU  - Zainul Bahri Torong
PY  - 2018/01
DA  - 2018/01
TI  - The Factors of The Infuence on Audit Quality at The Inspectorate General of Ministry of Environment and Foresty
BT  - Proceedings of the 1st Economics and Business International Conference 2017 (EBIC 2017)
PB  - Atlantis Press
SP  - 249
EP  - 252
SN  - 2352-5428
UR  - https://doi.org/10.2991/ebic-17.2018.38
DO  - 10.2991/ebic-17.2018.38
ID  - Pritama2018/01
ER  -