PENGARUH FAKTOR KARAKTERISTIK AUDITOR TERHADAP KUALITAS AUDIT BPK RI

Said Herry Safrizal, Zuarni Zuarni

Abstrak


This research there is to know the influence of factors characteristic  Auditor consisting of educational background, professional skills and continuing education on audit quality in the examination of Badan Pemeriksa Keuangan Republik Indonesia (BPK-RI).  The method used is explanatory research method, the data used were obtained from the survey by distributing questionnaires to 48 respondents at BPK RI. Statistic processed by using multiple regression. The results showed that the characteristic factors can significantly affect the auditors do not audit quality

Keywords: Education, Professional Skills, Continuous Education Quality Audit


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Referensi


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DOI: http://dx.doi.org/10.30811/.v16i2.472

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