Monalisa, Monalisa and Sari, Nispa and Sahrir, Sahrir (2025) ANALISIS PENGARUH ROTASI AUDIT DAN KEPATU- HAN PENGELOLAAN DAERAH TERHADAP KUALITAS AUDIT DI INSPEKTORAT KABUPATEN LUWU. ANALISIS PENGARUH ROTASI AUDIT DAN KEPATU- HAN PENGELOLAAN DAERAH TERHADAP KUALITAS AUDIT DI INSPEKTORAT KABUPATEN LUWU, 5 (2). pp. 396-408. ISSN 2809-6487
![[img]](http://repository.umpalopo.ac.id/6027/1/MONALISA_211130062.jpeg) |
Image (Sampul Artikel)
MONALISA_211130062.jpeg - Cover Image Download (154kB) |
![[img]](http://repository.umpalopo.ac.id/style/images/fileicons/text.png) |
Text (Artikel)
Monalisa_Akuntansi.pdf - Published Version Download (382kB) |
|
Text (Lembar Turnitin)
Turnitin _akuntansi.pdf - Supplemental Material Download (977kB) |
![[img]](http://repository.umpalopo.ac.id/style/images/fileicons/other.png) |
Other (Link Artikel/Riset/Jurnal)
jaem/article/view/6938 - Additional Metadata Download (60kB) |
Abstract
This study aims to evaluate the effects of audit rotation and regional financial management compliance on audit quality at the Inspectorate of Luwu Regency. A quantitative approach was em- ployed, with the entire population consisting of 45 auditors from the Inspectorate of Luwu Regency, selected using a saturated sampling technique. Data were collected through questionnaires and analyzed using multiple regression with the help of SPSS. The results indicate that audit rotation positively con- tributes to improving audit quality by strengthening auditor independence and objectivity. Further- more, compliance in regional financial management significantly enhances audit quality by promoting transparency and accountability in financial governance. These findings highlight the importance of implementing audit rotation policies and strengthening compliance to support more accountable and transparent public sector governance. Keywords: audit rotation; regional financial management compliance; audit quality.
| Item Type: | Article | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
|||||||||
| Uncontrolled Keywords: | Kata kunci: rotasi audit; kepatuhan pengelolaan daerah; kualitas audit | |||||||||
| Subjects: | L Education > L Education (General) | |||||||||
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi | |||||||||
| Depositing User: | monalisa monalisa | |||||||||
| Date Deposited: | 08 Oct 2025 01:01 | |||||||||
| Last Modified: | 08 Oct 2025 01:01 | |||||||||
| URI: | http://repository.umpalopo.ac.id/id/eprint/6027 |
Actions (login required)
 |
View Item |
