| Autor: |
IBRANI, Ewing Yuvisa, FAISAL, Faisal, SUKASARI, Neli, HANDAYANI, Yenny Dwi |
| Předmět: |
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| Zdroj: |
Quality - Access to Success; Jun2020, Vol. 21 Issue 176, p87-92, 6p |
| Abstrakt: |
This study aims to determine the factors that may affect quality of audit and its impact on local government performance. Data are collected by distributing questionnaires to internal auditors in the inspectorate of Banten province – Indonesia. Using structural equation modeling (SEM) with SmartPLS 3.0 to test the proposed structural model, the results indicate that (1) internal auditor competence has a positive and significant effect on due professional care; (2) professional care and internal auditor competence have a positive and significant effect on quality of internal audit; and (3) quality of internal audit has a positive and significant effect on performance of local government. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Supplemental Index |
| Externí odkaz: |
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