IDEAS home Printed from https://ideas.repec.org/a/rnd/arimbr/v12y2020i1p22-26.html
   My bibliography  Save this article

A Conceptual Framework on the Audit Quality in the Government Internal Audit in Indonesia

Author

Listed:
  • Khoirul Aswar
  • Ermawati
  • Meilda Wiguna
  • Eka Hariyani

Abstract

This study begins with the problem of auditor performance on the Big Four Public Accounting Firm and requires an improvement in audit quality due to a decreased audit quality assessment on the Big Four Public Accounting Firm. Problem related to audit quality is also experienced by government internal auditors. This is due to several factors such as the minimum standards set by the Financial and Development Supervisory Agency (FDSA) that have not been met by government internal auditors, auditor staff with accounting education backgrounds are still very few, auditors have not applied the Government Internal Oversight Apparatus (GIOE) code of ethics and so forth. The aims of this study to determine the extent of the audit quality produced by the government's internal auditors at the FDSA of Java island Representatives. Through the theory of behaviorism, this study has four objectives is to find out the implementation of professional accounting ethics, auditor competence, integrity, professional commitment on audit quality. Therefore, this study contributes to FDSA of Java Provinces to carry out the functions and duties of government internal auditor based on the GIOE codes and ethics and standards.

Suggested Citation

  • Khoirul Aswar & Ermawati & Meilda Wiguna & Eka Hariyani, 2020. "A Conceptual Framework on the Audit Quality in the Government Internal Audit in Indonesia," Information Management and Business Review, AMH International, vol. 12(1), pages 22-26.
    • Handle: RePEc:rnd:arimbr:v:12:y:2020:i:1:p:22-26
    DOI: 10.22610/imbr.v12i1(I).3012
    as

    Download full text from publisher

    File URL: https://ojs.amhinternational.com/index.php/imbr/article/view/3012/1942
    Download Restriction: no
    File URL: https://ojs.amhinternational.com/index.php/imbr/article/view/3012
    Download Restriction: no
    File URL: https://libkey.io/10.22610/imbr.v12i1(I).3012?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Nofiati Hikmayah & Khoirul Aswar, 2019. "The Impact of Factors on the Audit Quality in Indonesia: The Moderating Effect of Professional Commitments," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 9(4), pages 285-293, October.
    2. Azubike Onuora Oraka & T.O. Okegbe, 2015. "The Impact of Professional Accounting Ethics in Quality Assurance in Audit," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 5(8), pages 64-78, August.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Fahmi Givari Akbar & Khoirul Aswar & Noegrahini Lastiningsih, 2020. "Determinants of Audit Quality in Indonesia Supreme Audit Institution: A Conceptual Study," Information Management and Business Review, AMH International, vol. 12(2), pages 38-41.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Nofiati Hikmayah & Khoirul Aswar, 2019. "The Impact of Factors on the Audit Quality in Indonesia: The Moderating Effect of Professional Commitments," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 9(4), pages 285-293, October.
    2. Fahmi Givari Akbar & Khoirul Aswar & Noegrahini Lastiningsih, 2020. "Determinants of Audit Quality in Indonesia Supreme Audit Institution: A Conceptual Study," Information Management and Business Review, AMH International, vol. 12(2), pages 38-41.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:rnd:arimbr:v:12:y:2020:i:1:p:22-26. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Muhammad Tayyab (email available below). General contact details of provider: https://ojs.amhinternational.com/index.php/imbr .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.