Layuk, PaulusKomboAllo (2014) Ukuran Pemerintah Daerah, Kompleksitas Pemerintah Daerah, Pengalaman Auditor, Opini Audit terhadap Audit Delay dengan Tingkat Kualitas Audit sebagai Variabel Mediasi. (Studi pada Pemerintah Daerah Kab. Doctor thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji dan membuktikan secara empiris (1) Apakah ukuran pemerintah daerah, kompleksitas pemerintah daerah, pengalaman auditor, opini audit berpengaruh terhadap tingkat kualiatas audit, (2) Apakah ukuran pemerintah daerah, kompleksitas pemerintah daerah, pengalaman auditor, opini audit berpengaruh terhadap audit delay, (3) Apakah tingkat kualitas audit berpengaruh terhadap audit delay. (4) Apakah ukuran pemerintah daerah, kompleksitas pemerintah daerah, pengalaman auditor, opini audit berpengaruh terhadap audit delay melalui tingkat kualitas audit. Secara teoritis hasil penelitian ini diharapkan dapat memperkaya dan melengkapi khasanah ilmu pengetahuan dibidang pengelolaan keuangan daerah khususnya audit sektor publik sehingga dapat bermanfaat bagi para akademisi dan praktisi. Populasi penelitian ini adalah Pemerintah Daerah Kabupaten/Kota yang ada di Provinsi Papua. Sampel penelitian adalah seluruh Kabupaten/Kota. Pengambilan sampel untuk Kabupaten/Kota mengambil seluruh populasi yang memenuhi kriteria dan memakai data panel tahun 2007 sampai dengan tahun 2011. Analisis data penelitian menggunakan Partial Least Square (PLS). Hasil penelitian ini menunjukkan bahwa: (1) ukuran pemerintah daerah berpengaruh positif, kompleksitas pemerintah daerah berpengaruh positif, pengalaman auditor berpengaruh positif, opini audit berpengaruh negatif, terhadap tingkat kualitas audit. (2) ukuran pemerintah daerah berpengaruh negatif, kompleksitas pemerintah daerah berpengaruh positif, pengalaman auditor tidak berpengaruh, opini audit berpengaruh negatif terhadap audit delay. (3) Tingkat kualitas audit berpengaruh positif terhadap audit delay. (4) ukuran pemerintah daerah, kompleksitas pemerintah daerah, opini audit melalui tingkat kaulitas audit memediasi parsial terhadap audit delay, sedangkan pengalaman auditor melalui tingkat kualitas audit memediasi sempurna terhadap audit delay.
English Abstract
This study aims at examining and empirically proving whether (1) the size of local government, local government complexity, auditor experience, and audit opinion influence the level of audit quality; (2) the size of local government, local government complexity, auditor experience, and audit opinion influence audit delay; (3) the level of audit quality influences audit delay; (4) local government size, local government complexity, auditor experience, and audit opinion influence audit delay through the level of audit quality. Theoretically, the results of this research can enrich and complement the repertoire of knowledge in the field of financial management, particularly in the area of public sector audit, so it is expected to be useful for scholars and practitioners. The population of this study was the local governments of district/city of Papua province. The samples were all districts/cities. Sampling for the district/city was taken based on those fulfilling the criteria, and the research data were the panel data in the year of 2007 to 2011. The data analysis used Partial Least Square (PLS). The results of this study showed that (1) the size of local government gives positive influence, local government complexity gives positive influence, auditor experience gives positive influence, while audit opinion negatively influences the level of audit quality; (2) the size of local government gives negative influence, the complexity of local government gives positive influence, auditor experience gives no effect, while the audit opinion negatively influences audit delay; (3) the level of audit quality gives positive influence to audit delay; (4) the size of local government, government complexity, auditor experience, and audit opinion through the level of audit quality partially mediate audit delay. Meanwhile, auditor experience through the level of audit quality perfectly mediates audit delay.
| Item Type: | Thesis (Doctor) |
|---|---|
| Identification Number: | DES/657.45/LAY/u/061402926 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.4 Specific fields of accounting |
| Divisions: | S2/S3 > Magister Manajemen, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Budi Wahyono Wahyono |
| Date Deposited: | 16 Jun 2014 15:00 |
| Last Modified: | 16 Jun 2014 15:00 |
| URI: | http://repository.ub.ac.id/id/eprint/161106 |
Actions (login required)
 |
View Item |