Auditor Quality of Local Goverment Inspector In Central Java
Lisa Kartikasari, Puji Harto, Agung Juliarto
Available Online April 2019.
- Auditor quality; religiousness; time pressure; audit report; local goverment
- In an increasingly competitive environment, it seems important to understand the perceptions of both users and preparers as they relate to audit quality. Any differences may allow for auditor to deliver more satisfaction to both groups and simultaneously improve their own audit quality. Auditor local governments get important role in the process of accountability and transparency in the financial management area. The role of internal auditor governments are encouraged to help the head of the region to present the financial statements of accountable and generally acceptable. The purpose of this study is investigating religiousness and time pressure toward auditor quality. The population in this research are auditor local governments in the Central Java province which is administered by purposive sampling technique. It is obtained a sample of 68 auditors. Then, the data are analyzed by using regression. The findings show that only time pressure that influence auditor quality. Variabel religiousness can’t influence auditor quality.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - Lisa Kartikasari AU - Puji Harto AU - Agung Juliarto PY - 2019/04 DA - 2019/04 TI - Auditor Quality of Local Goverment Inspector In Central Java BT - 3rd Annual International Seminar and Conference on Global Issues (ISCoGI 2017) PB - Atlantis Press SP - 176 EP - 178 SN - 2352-5398 UR - https://www.atlantis-press.com/article/55916210 ID - Kartikasari2019/04 ER -