THE FACTORS INFLUENCES AUDIT QUALITY IN LOCAL GOVERNMENT (CASE STUDY: INSPECTORATE OF WEST SUMATERA PROVINCE - Repositori Universitas Andalas

No. Alumni Universitas :

Iqbal Lhutfi

No. Alumni Fakultas

a). Tempat / Tgl Lahir : Pariaman / 23 Februari 1991 b). Nama Orang Tua : Herman, S.Sos, M.Si c).
Fakultas: Ekonomi d). Jurusan: Akuntansi e). No.BP : 0810534021 f).Tgl Lulus: 7-1-2013 g).
Predikat Lulus: Sangat Memuaskan h). IPK : 3.18 i). Lama Studi : 4 tahun 5 bulan j). Alamat
Orang Tua : Desa Sikabu, Kurai Taji, Pariaman Selatan, Kota Pariaman

The Factors Influences Audit Quality in Local Government (Case Study: Inspectorate of West Sumatera
Province)
Skripsi S1 Oleh : Iqbal Lhutfi
Pembimbing : Dra. Husna Roza, M.Com(Hons), Ak
ABSTRAK

The aim of this research is to examine the factors that influence the Audit Quality in Inspectorate of
West Sumatera Province. The sample of this research was Auditor and P2UPD in Inspectorate of West
Sumatera Province. Author used qualitative approach and case study method. The author used
preliminary observation and field survey to gather the data. The results of this research conclude that

the Inspectorate of West Sumatera Province has implemented all audit system very well. This study
also proved that all factors, that are: independence, objectivity, work experience, competence, and
integrity has influence to audit quality in local government. So, author may conclude that those
factors are very important in maintain the quality of audit in local government
Keyword: Audit Quality, Internal Audit, Inspectorate, Local Government, Independence, Objectivity,
Work Experience, Competence, Integrity
Skripsi telah dipertahankan di depan sidang penguji dan dinyatakan lulus pada tanggal 18 Oktober 2012.
Abstrak telah disetujui oleh:
Tanda Tangan
Nama Terang

Dra. Husna Roza, M.Com(Hons), Ak

Rayna Kartika, SE, M.Com, Ak

Suhernita, SE, M.ForeAcc, Ak

Mengetahui:
Ketua Jurusan:
Dr. H. Yuskar, SE, MA, Ak

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NIP. 196009111986031001
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