THE INFLUENCE AUDIT QUALITY DETERMINANT FACTORS TO AUDITEE’S SATISFACTION (STUDIES ON LOCAL GOVERNMENT IN LOMBOK ISLAND)

Ahmad Huzaini, Hermanto Hermanto, Ni Ketut Surasni

Abstract


The aim of this study is to prove audit quality influence determinant factors to the auditee’s satisfaction. Object of this research is the agencies at local government in Lombok island which is the object of examination (auditee) of the Regional Inspectorate. This associative causal research is using disproportional stratified random sampling technique in sampling. Data obtained by distributing questionnaires to 296 respondents in 37 agencies on Local Government in Lombok Island. Data analysis is using multiple linear regression analysis with SPSS 16.0 as the analysis tool. The results of this study show that there are five determinant factors of audit quality (Industrial ability of the audit team, Commitment to quality audit, Involvement of the Chairman of the team, Precision of the implementation audit field, and Skepticism the team audit) with positive effect on auditee satisfaction. The implications of this study can used as a reference for the regional Inspectorate audit team in improving audit results related factors that cannot be ignored in determining the audit quality that influence the auditee satisfaction.

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