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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) · pp. 611–620

DOI
10.22437/ppd.v6i5.6588
ISSN
2355-8520, 2338-4603
Published
2019-05-02
Publisher
Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi
Language
en
License
creativecommons.org/licenses/by/4.0

Abstract

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

Collaboration network of the authors

40 authors · 125 co-authorship links · 6 across different organisations · showing the 40 most connected

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Hasanuddin University
  • University of Brawijaya
  • Universitas Halu Oleo
  • IPB University
  • State University of Malang
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
RAHAYU RAHAYUUniversitas Halu Oleo13
Dheny WahyudhiAffiliation unknown6
Sri WidyartiAffiliation unknown5
Muhaimin Rifa’iUniversity of Brawijaya5
Muhammad RidwanHasanuddin University5
Haryadi HaryadiAffiliation unknown4
Herry LiyusAffiliation unknown4
Aris SoewondoAffiliation unknown4
Asnath Maria FuahAffiliation unknown3
Runjati RunjatiAffiliation unknown3
Fikriya Novita SariAffiliation unknown3
Wiwik TiswiyantiAffiliation unknown3
Hamzah HamzahAffiliation unknown3
Rainiyati RainiyatiAffiliation unknown3
Misni ErwatiAffiliation unknown3
Luki AbdullahIPB University2
Rachmat SomanjayaAffiliation unknown2
Mohamad Agus SetiadiAffiliation unknown2
Netty HerawatyAffiliation unknown2
Sahuri LasmadiAffiliation unknown2
Elly SudartiAffiliation unknown2
Amri AmirAffiliation unknown2
Susfa YettiAffiliation unknown2
Fauziatul FajarohState University of Malang2
Iwan RudiartoAffiliation unknown2
Muhammad Halim NatsirUniversity of Brawijaya2
Muktiningsih NurjayadiAffiliation unknown2
Gladys Indira PutriAffiliation unknown2
Jefferson Lynford DeclanAffiliation unknown2
Irma Ratna KartikaAffiliation unknown2
Fera KurniadewiAffiliation unknown2
Rosita GIo AnggraeniAffiliation unknown2
Tiara FahrizaAffiliation unknown2
Adinda Myra Amalia PutriAffiliation unknown2
Ayu BerkahingrumAffiliation unknown2
Atikah Nur RahmawatiAffiliation unknown2
Iskandar SamAffiliation unknown2
elda azizah putriAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://online-journal.unja.ac.id/index.php/JES/oai, first harvested 6 Nov 2026, last seen 8 Nov 2026.
Original metadata (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>
</oai_dc:dc>