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PENGARUH FAKTOR INTERNAL DAN EKSTERNAL PADA KARAKTERISTIK PERSONAL AUDITOR INSTANSI PEMERINTAHAN TERHADAP PERILAKU MENYIMPANG DALAM AUDIT
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Institusion
Universitas Katolik Musi Charitas
Author
Febryyanti, Veronica Vivi
Subject
H Social Sciences (General) 
Datestamp
2024-01-23 03:01:11 
Abstract :
This study was conducted to determine whether the internal and external factors on personal characteristics influence the government auditors in the dysfungsionalaudit behavior, both individually and simultaneously. The questionnaire is used as a measuring tool in this research. The population in the BPCK and BPKP auditors. Samples to be used were selected using purposive sampling method. The sample in this study is the BPK Auditor in South Sumatra Province and BPKP Auditor in South Sumatra Province. The number of samples obtained was 48. Test of the hypothesis is done by using multiple linear regression analysis. The results showed that the internal and external factors on the personal characteristics of government agencies auditor has no effect on dysfungsional audit behavior, both individually and simultaneously. 
Institution Info

Universitas Katolik Musi Charitas