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Auliffi Ermian Challen
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Many problems in managing state finances necessitate quality audited financial statements. Quality audits must also be carried out to maintain public trust in The Audit Board for its roles in conduct-ing the audits of the management and responsibility of state finances. This study examines the fac-tors that influence the audit quality of the government’s financial statements, namely independ-ence, competence, integrity, auditor ethics, objectivity, and motivation. The ...
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Jakarta: Badan Pemeriksa Keuangan Direktorat Penelitian dan Pengembangan, 2021
332 JTKAKN 7:2 (2021)
Artikel Jurnal Universitas Indonesia Library