Multi Component Analysis of the Results of the Government’s Internal Audit Against Quality of Financial Statements

DOI

10.2991/assehr.k.220301.131How to use a DOI?

Keywords

several components; audit results; internal auditors; quality of financial reports

Abstract

This study aims to determine the ability of the R2 model to predict the independent variable in influencing the de-pendent variable. In addition to knowing the competence of auditors, auditor independence, standard operating procedures, information technology, and accounting standards. This research method uses a quantitative approach with multiple linear regression models. Result of the coefficient of determination R2 is 53%, the remaining 47%, influenced by other variables outside of this study. Partially, namely: auditor competence has positive and significant effect on the quality of financial statements, auditor independence has a positive and significant effect on the quality of financial statements, standard operating procedures have a positive and significant effect on the quality of financial statements, information technology has a positive and significant effect on the quality of financial statements, and accounting standards have a positive and significant effect on the quality of financial statements. In conclusion, all independent variables either simultaneously or partially have a positive and significant effect on the quality of financial reports.

Copyright

© 2022 The Authors. Published by Atlantis Press SARL.

Open Access

This is an open access article under the CC BY-NC license.

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TY  - CONF
AU  - La Ode Hasiara
AU  - Muhammad Suyudi
AU  - Sailawati Susilawati
PY  - 2022
DA  - 2022/03/04
TI  - Multi Component Analysis of the Results of the Government’s Internal Audit Against Quality of Financial Statements
BT  - Proceedings of the International Conference on Applied Science and Technology on Social Science 2021 (iCAST-SS 2021)
PB  - Atlantis Press
SP  - 794
EP  - 800
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.220301.131
DO  - 10.2991/assehr.k.220301.131
ID  - Hasiara2022
ER  -