Pengaruh Kompetensi, Independensi, dan Etika Auditor terhadap kualitas Audit Aparat Pengawas Intern Pemerintah
Abstract
Penelitian ini bertujuan untuk menganalisa pengaruh kompetensi, independensi, dan etika auditor terhadap kualitas audit aparat inspektorat berdasarkan studi literatur melalui review pada penelitian terdah. Hasil penelitian diharapkan dapat memberi masukan pada aparat pengawa internal pemerintah, terkait variabel yang dapat mempengaruhi kualitas audit dan dapat digunakan oleh peneliti selanjutnya sebagai bahan dalam penyusunan karya tulis ilmiah. Penelitian ini menggunakan metode deskriptif degan jenis penelitian kualitatif dengan sumber data yang berasal dari berbagai dokumen dengan teknik pengumpualn data melalui observasi pada buku dan jurnal.
Kata kunci: Kompetensi, Independensi, Etika Auditor, Kualitas Audit
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