2020
DOI: 10.22610/imbr.v12i1(i).3012
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A Conceptual Framework on the Audit Quality in the Government Internal Audit in Indonesia

Abstract: This study begins with the problem of auditor performance on the Big Four Public Accounting Firm and requires an improvement in audit quality due to a decreased audit quality assessment on the Big Four Public Accounting Firm. Problem related to audit quality is also experienced by government internal auditors. This is due to several factors such as the minimum standards set by the Financial and Development Supervisory Agency (FDSA) that have not been met by government internal auditors, auditor staff with acco… Show more

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Cited by 2 publications
(2 citation statements)
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“…Furthermore, accountability promotes auditor performance while objectivity allows auditors to work independently of others. Aswar et al, (2020) investigated the issue of auditor's performance in the big 4 public firms of accounting and call to improve audit quality. Internal official auditors are likewise confronted with audit quality issues; That's due to a number of factors, including the (FDSA) minimum standards are not being met; the scarcity of auditors with specialized accounting education backgrounds, auditors failing to apply the (GIOE) of ethics.…”
Section: Introductionmentioning
confidence: 99%
See 1 more Smart Citation
“…Furthermore, accountability promotes auditor performance while objectivity allows auditors to work independently of others. Aswar et al, (2020) investigated the issue of auditor's performance in the big 4 public firms of accounting and call to improve audit quality. Internal official auditors are likewise confronted with audit quality issues; That's due to a number of factors, including the (FDSA) minimum standards are not being met; the scarcity of auditors with specialized accounting education backgrounds, auditors failing to apply the (GIOE) of ethics.…”
Section: Introductionmentioning
confidence: 99%
“…The exploratory construct validity of the study scale Discriminate Validity Below is the Discriminate Validity using the Fornell-Larcker criterion a measure of discrimination validity that compares the square root of the rate of variance in each extracted construct with its correlations with all other constructs in the model. Therefore, we find that the items in Table (8) are the square root of the explained average variance (AVE). As a result, the model measurements showed a reasonable level of validity in distinguishing between each of the variables of the structure of the measures.…”
mentioning
confidence: 99%