KARAKTERISTIK AUDITOR DAN JUMLAH TEMUAN SISTEM PENGENDALIAN INTERNAL DAN KEPATUHAN DALAM AUDIT BPK-RI
Bayu Antarikso P, Sutaryo, Dosen Universitas Sebelas Maret
The purpose of this study is to provide empirical evidence about the determinants of the findings in the audit and compliance SPI BPK auditors in terms of characteristics. The sampling method used was purposive sampling. The study sample consisted of 125 local governmenst/municipals that make up the Local Government Finance Report in 2012 and has been audited by the BPK in 2013. This study used multiple linear regression analysis using the Statistical Package Social Science (SPSS). The results showed that auditor’s status, auditor tenure and gender either partially or interactions with other variables affect the amount of SPI and compliance findings. As for the composition of the senior auditors have an influence on the amount of SPI and compliance findings only when interactions with other variables. Amount on education as control variables also affect the number of SPI and compliance finding. As for the other control variables such as the status of local government, local government type and size of local governments does not affect the number of SPI and compliance findings.