Factors Affecting the Audit Quality of Government’s Financial Statements (Study at BPK RI Head Office in 2019)

Auliffi Ermian Challen () and Amelia Dwi Aryani ()

Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 2021, vol. 7, issue 2, 229-243

Abstract: Many problems in managing state finances necessitate quality audited financial statements. Quality audits must also be carried out to maintain public trust in The Audit Board for its roles in conducting the audits of the management and responsibility of state finances. This study examines the factors that influence the audit quality of the government’s financial statements, namely independence, competence, integrity, auditor ethics, objectivity, and motivation. The population in this study were auditors of The Audit Board of the Republic of Indonesia (BPK RI) Head Office. The number of samples in this study reached 70 respondents. The research method used is quantitative, with primary data analyzed using multiple regression. The study results showed that independence, competence, integrity, auditor ethics, objectivity, and motivation positively affect the audit quality of the government’s financial statements.

Keywords: Independence; competence; integrity; objectivity; audit quality (search for similar items in EconPapers)
Date: 2021
References: Add references at CitEc
Citations:

Downloads: (external link)
https://jurnal.bpk.go.id/index.php/TAKEN/article/view/518/152 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bsa:jtaken:v:7:y:2021:i:2:p:229-243:id:518

Access Statistics for this article

More articles in Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara from Badan Pemeriksa Keuangan Republik Indonesia
Bibliographic data for series maintained by Dr. Selvia Vivi Devianti ().