A Conceptual Framework on the Audit Quality in the Government Internal Audit in Indonesia

  • Khoirul Aswar Universitas Pembangunan Nasional Veteran Jakarta
  • Ermawati Universitas Pembangunan Nasional Veteran Jakarta
  • Meilda Wiguna Universitas Riau
  • Eka Hariyani Universitas Riau
DOI: https://doi.org/10.22610/imbr.v12i1(I).3012
Keywords: Audit quality, Professional accounting ethics, Professional commitment, Integrity, Auditor competency.

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 accounting education backgrounds are still very few, auditors have not applied the Government Internal Oversight Apparatus (GIOE) code of ethics and so forth. The aims of this study to determine the extent of the audit quality produced by the government's internal auditors at the FDSA of Java island Representatives. Through the theory of behaviorism, this study has four objectives is to find out the implementation of professional accounting ethics, auditor competence, integrity, professional commitment on audit quality. Therefore, this study contributes to FDSA of Java Provinces to carry out the functions and duties of government internal auditor based on the GIOE codes and ethics and standards.

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Published
2020-07-25
How to Cite
Aswar, K., Ermawati, Wiguna, M., & Hariyani, E. (2020). A Conceptual Framework on the Audit Quality in the Government Internal Audit in Indonesia. Information Management and Business Review, 12(1(I), 22-26. https://doi.org/10.22610/imbr.v12i1(I).3012
Issue
Vol 12 No 1(I) (2020)
Section
Research Paper

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