FAKTOR – FAKTOR YANG MEMENGARUHI KUALITAS AUDIT INTERNAL PEMERINTAH DAERAH (Survei Pada Inspektorat Pemerintah Daerah Se-DIY)
Abstract
This study aimed to test factors that affect internal audit quality of Government’s environment. Factors tested in this study are, indepndence, competence,ethics, due proffesional care, job experience, and audit quality. The population used in this study is the office of the Inspectorate of government auditor in the district of Bantul, Gunung Kidul, Kulon Progo, Sleman, and Yogyakarta. Sampling was purpvosive sampling method with certain criteria in order to represant the population. Data was collected by survei methods. Data obtained using a questionnaire which was distributed directly tho auditor. Who works in the office of the inspectorate. This study used multiple regresion with spss 15.0. the test result showed that ethics audit positif effect on audit qualit. Independence, Competence, Due Proffesional Care and Job experience of auditor has no effect on audit quality.