The Effect Of Assurance Effectiveness, Internal Control Systems And Auditor Professional Consultation On The 2019 Regional Government Financial Report Of Palembang City

STIE YAI, Hendri (2020) The Effect Of Assurance Effectiveness, Internal Control Systems And Auditor Professional Consultation On The 2019 Regional Government Financial Report Of Palembang City. The Effect Of Assurance Effectiveness, Internal Control Systems And Auditor Professional Consultation On The 2019 Regional Government Financial Report Of Palembang City. (Submitted)

[img] Text
Reserach.docx
Download (84kB)

Abstract

This research aims to analyze the influence of effectiveness of assurance, consulting and auditor expertise with internal control system in financial audit opinion. This research uses primary data in distributing questionnaires to the employees who work in the inspectorate in Palembang City. Data was obtained by distributing 59 questionnaires. This research using saturated sampling method, data were analyzed with partial least squares structural equation modeling. The result that effectiveness of consulting and auditor expertise with internal control system on financial audit opinion has significant influence either directly or through intermediate variables, while assurance does not have a significant influence either directly or through intermediate variables.

Item Type: Article
Subjects: H Social Sciences > HJ Public Finance
Depositing User: SE MBA PhD Hendri STIE Y.A.I
Date Deposited: 23 Nov 2020 09:31
Last Modified: 23 Nov 2020 09:31
URI: http://repository.stie-yai.ac.id/id/eprint/213

Actions (login required)

View Item View Item
Repository STIE Y.A.I is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.