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Determinant of the quality of the national financial audit report: study at National Auditor Board Jambi Province

Jurnal Perspektif Pembiayaan dan Pembangunan Daerah · Vol. 6 No. 5 (2019) · hlm. 611–620

DOI
10.22437/ppd.v6i5.6588
ISSN
2355-8520, 2338-4603
Terbit
2019-05-02
Penerbit
Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi
Bahasa
en
Lisensi
creativecommons.org/licenses/by/4.0

Abstrak

This study aimed to examine the effect of training, experiences, gender, age and educational background possessed by the auditor on the quality of State Financial Audit results. This research used secondary data provided by Audit Board of the Republic of Indonesia Representative of Jambi Province in the form of 2016 and 2017 staffing data and Audit Reports. Multiple linear regression analysis was used for the analysis method. The study results found that the quality of the state financial audit was affected by experiences. However, the study failed to find the influences of age, education, and gender on the quality of state financial audit results. It provides empirical evidence that the auditor's ability to find and reveal findings has been influenced by experiences of the auditor

Jaringan kolaborasi para penulis

40 penulis · 80 tautan kepenulisan bersama · 23 lintas organisasi · menampilkan 40 yang paling banyak terhubung

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  • IPB University
  • Universitas Jambi
  • Hasanuddin University
  • University of Brawijaya
  • Universitas Raharja
  • Universitas Nahdlatul Ulama Lampung
  • Universitas Halu Oleo
  • Organisasi lain
  • Afiliasi tidak diketahui
  • Organisasi berbeda
  • Organisasi sama
  • Afiliasi tidak diketahui
  • Garis lebih tebal = lebih banyak artikel bersama · lingkaran lebih besar = lebih banyak artikel
Tampilkan sebagai tabel
Rekan penulisOrganisasiArtikel bersama
Rahayu RahayuUniversitas Jambi9
Dheny WahyudhiUniversitas Jambi3
Muhaimin Rifa’iUniversity of Brawijaya3
Sri WidyartiAfiliasi tidak diketahui3
Luki AbdullahIPB University2
Asnath Maria FuahAfiliasi tidak diketahui2
Sri Teguh RahayuUniversitas Jambi2
Herry LiyusUniversitas Jambi2
Aris SoewondoUniversity of Brawijaya2
Cece SumantriIPB University1
Asep GunawanIPB University1
Ratna Sholatia HarahapIPB University1
Kasita ListyariniIPB University1
Salman YusufAfiliasi tidak diketahui1
Rachmat SomanjayaAfiliasi tidak diketahui1
Mohamad Agus SetiadiAfiliasi tidak diketahui1
Agung Prastyo NugrohoAfiliasi tidak diketahui1
Merryafinola IfaniAfiliasi tidak diketahui1
Suhartati SuhartatiAfiliasi tidak diketahui1
Anhar Faisal FananiUniversitas Nahdlatul Ulama Lampung1
Komang Gede WiryawanIPB University1
Salundik SalundikAfiliasi tidak diketahui1
La Ode Safiun ArihiUniversitas Halu Oleo1
Hikmawati HikmawatiAfiliasi tidak diketahui1
Irdam IrdamAfiliasi tidak diketahui1
Dani SetiawanAfiliasi tidak diketahui1
Fransiskus OdiAfiliasi tidak diketahui1
Hamrullah HamrullahAfiliasi tidak diketahui1
Andi Arya Setiawan JuniorAfiliasi tidak diketahui1
Rahmatia RahmatiaAfiliasi tidak diketahui1
Muh. Alwy ArifinHasanuddin University1
Arifin SewengHasanuddin University1
Elly Lilianty SjattarHasanuddin University1
Tuti SeniwatiHasanuddin University1
Po Abas SunaryaUniversitas Raharja1
Mohd Nasrun Mohd NawiUniversiti Utara Malaysia1
Yudi MuhtadiUniversitas Islam Syekh Yusuf1
Abizal Al FarobieUniversitas Raharja1

Afiliasi berasal dari OpenAlex; metadata OAI-PMH jurnal tidak memuatnya. Penulis tanpa ID OpenAlex dicocokkan berdasarkan nama, sehingga dua orang bisa tergabung atau satu orang bisa terpisah.

Sumber metadata: OAI-PMH (metadata jurnal) https://online-journal.unja.ac.id/index.php/JES/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en">Determinant of the quality of the national financial audit report: study at National Auditor Board Jambi Province</dc:title>
	<dc:creator xml:lang="en">Yudi, Yudi</dc:creator>
	<dc:creator xml:lang="en">Rahayu, Sri</dc:creator>
	<dc:description xml:lang="en">This study aimed to examine the effect of training, experiences, gender, age and educational background possessed by the auditor on the quality of State Financial Audit results. This research used secondary data provided by Audit Board of the Republic of Indonesia Representative of Jambi Province in the form of 2016 and 2017 staffing data and Audit Reports. Multiple linear regression analysis was used for the analysis method. The study results found that the quality of the state financial audit was affected by experiences. However, the study failed to find the influences of age, education, and gender on the quality of state financial audit results. It provides empirical evidence that the auditor's ability to find and reveal findings has been influenced by experiences of the auditor</dc:description>
	<dc:publisher xml:lang="en">Program Magister Ilmu Ekonomi  Pascasarjana Universitas Jambi</dc:publisher>
	<dc:date>2019-05-02</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://online-journal.unja.ac.id/JES/article/view/6588</dc:identifier>
	<dc:identifier>10.22437/ppd.v6i5.6588</dc:identifier>
	<dc:source xml:lang="en">Jurnal Perspektif Pembiayaan dan Pembangunan Daerah; Vol. 6 No. 5 (2019): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah; 611 - 620</dc:source>
	<dc:source>2355-8520</dc:source>
	<dc:source>2338-4603</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://online-journal.unja.ac.id/JES/article/view/6588/6156</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2019 Yudi Yudi, Sri Rahayu</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
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