Public sector performance auditing: Emergence, purpose and meaning

The purpose of this paper is to evaluate the extant Anglo-American literature on 'performance auditing for the public sector', in order to identify the socio-economic and political themes that influenced the emergence of public sector performance auditing. The paper also seeks to develop an understanding of the role and practice of performance auditing in the public sector. Common catalysts for change appear to rest in the influence of the local governmental senior auditor (e.g. Auditor General), the existence of public sector reform and changes in standardisation generally. The traditional role of the public sector auditor has undergone significant change over time. In particular, the scope of the public sector audit now exceeds the expectation that the auditor only check for regulatory and procedural compliance. It is now expected that the auditor enhance accountability in the management of public sector resources. The perceived objectives of performance auditing (economy, efficiency and effectiveness) emerge as a strong theme, one which seems to comply with these more modern expectations of performance

Pengaruh Kecerdasan Emosional Dan Kecerdasan Spiritual Terhadap Kinerja Auditor Kantor Badan Pemeriksa Keuangan Wilayah Lampung (Study Kasus Di Kantor BPK Wilayah Lampung)

The purpose of this research is to analyze influence emotional intelligence and wit spiritual on the performance bpk auditor office region Lampung. While hypothesis advanced by is there are good influence simultaneously or by partial between intelligence emotional and intelligence spiritual on the performance auditor. The research found that simultaneously emotional intelligence and wit spiritual effect on performance auditor. Results in partial show that emotional intelligence and wit spiritual effect on performance auditor. Then can be concluded that emotional intelligence and wit spiritual effect on auditor good performance simultaneously or by partial

Pengaruh Konflik Peran dan Ambiguitas Peran terhadap Kinerja Auditor dengan Kecerdasan Emosional sebagai Variabel Moderasi (Studi Empiris pada Kap di Pekanbaru Padang dan Batam)

This research aims to analyze and gets empirical prove of role conflict and role ambiguity to auditor performance with emotional quotient as moderating variable. Respondens in this research are auditors who work in public accounting firm at Pekanbaru, Padang and Batam. There 95 auditors from19 accounting firm were visited. The method of determining the sample is by using purposive sampling method, while the data processing methods used are multiple regression analysis by using SPSS version 17.00 as the software for processing data.The results of this research indicate that role conflict significantly influence auditor performance but role ambiguity does not have significant influence to auditor performance. Emotional quotient is a moderating variable between influenced of role conflict to auditor performance but it cannot be moderating between role ambiguity to auditor performance

Auditor independence, audit committee quality and internal control weaknesses

In this paper we investigate the relation between auditor independence, audit committee quality and the disclosure of internal control weaknesses. We begin with a sample of firms with internal control weaknesses and, based on industry, size, and performance, match these firms to a sample of control firms without internal control weaknesses. Our conditional logit analyses indicate that a relation exists between audit committee quality, auditor independence, and internal control weaknesses. Firms are more likely to be identified with an internal control weakness, if their audit committees have less financial expertise or, more specifically, have less accounting financial expertise and non-accounting financial expertise. They are also more likely to be identified with an internal control weakness, if their auditors are more independent. In addition, firms with recent auditor changes are more likely to have internal control weaknesses.internal control weakness; audit committee financial expertise; auditor independence

Corporate tax savings when hiring a Big 4 auditor: Empirical evidence for Belgium.

In this paper we show that hiring a Big 4 auditor results in substantial corporate income tax savings, compared to hiring a non-Big 4 auditor. Our results are obtained from an empirical model that controls for other factors that may affect companies' income tax burdens. We use a population of larger Belgian firms between 1993 and 2002. The findings suggest that Big 4 audited firms provide (explicitly or implicitly) additional tax expertise which is transferred to their clients and lowers their effective tax rates compared to non-Big 4 audited firms.Belgian firms; Belgium; Binary regression; Companies; Corporate taxes; Effective tax rates; Factors; Finite-sample efficiency; Firms; Income taxes; Model; Performance; Research; Tax rates; Value; Big 4 auditor; Tax;

Pengaruh Kemampuan Intelektual, Kecerdasan Emosional dan Kecerdasan Spiritual terhadap Kinerja Auditor Inspektorat Provinsi Riau

This study aims to examine: 1) the effect on the performance of the auditors intellectual capabilities, 2) the effect of emotional intelligence on the performance of the auditor and 3) the influence of spiritual intelligence on the performance of auditors.The sample used in this study were all auditors Inspectorate Riau Province. Collecting data through a questionnaire survey method. Of the 41 questionnaires distributed, the number of questionnaires returned was 41. The data using multiple regression analysis (multiple regression) with the help of a computer program SPSS version 17.0.The results showed that: 1) The ability Intellectual positive significant effect on the Performance Auditor, 2) Emotional Intelligence positive significant effect on the Performance Auditor and 3) Spiritual Intelligence positive significant effect on the Performance Auditor .It can be concluded that the coefficient of determination 0604 or 60.4%. This figure is 60.4% explained that the auditors performance is influenced by intellectual ability, emotional intelligence and spiritual intelligence. While the remaining 39.6% auditors performance is explained by other variables that are not included in this study.Keywords: Ability Intellectual, Emotional Intelligence, Spiritual Intelligence, Performance Auditor

Analisis Pengaruh Kecerdasan Emosional Dan Kecerdasan Spiritual Terhadap Kinerja Auditor Pada Perusahaan Industri Di Bandar Lampung. (Study Kasus Pada Perusahaan Industri Di Bandar Lampung)

The purpose of this study is to determine how much influence emotional intelligence(EQ) and spiritual intelligence (SQ) on the performance of the auditor either partially or simultaneously on industrial companies in Sydney which is the object of this research. And of the two independent variables will also be sought where the dominant variable affecting the performance of auditors. This study uses a causal research design that studies the relationship between the number of variables in which the independent variables in the study is emotional intelligence (X1) and spiritual intelligence (X2), the dependent variable is the performance of the auditor (Y). Source of data used are primary data with a questionnaire method of data collection, amounting to 30 items, which are distributed to 25 respondents (auditor). The results show that emotional intelligence and spiritual intelligence significant positive effect on the performance of auditors in industrial enterprises in Bandar Lampung. The better the emotional and spiritual intelligence, the better the performance of the auditor. Emotional and spiritual intelligence contributes to the performance of the auditor is 73.9% while the remaining 26.1% is determined by other factors

Pengaruh Profesionalisme Auditor Dan Komitmen Organisasi Terhadap Kinerja Internal Auditor

This research aims to find out whether the auditor's professionalism and organizational commitment affect the performance of the internal auditor. The population in this research is the internal auditor at industrial enterprises in the province of Lampung, the data collected by sending a questionnaire to the internal auditor of the industrial enterprises in the province of Lampung. Questionnaire sent as many as 72, of the 72 deployed only 56 questionnaire questionnaire return and declared complete and eligible for further processing. The methods used to test each hypothesis is the Test T. The results of this research indicate that all hypotheses are built can be received, the results of this study support the H1, H2, and H3. This suggests that professionalism in a positive effect on the performance of the internal auditor, the Organization's commitment to a positive effect on the performance of the internal auditor, collectively the same professionalism and commitment to the Organization's positive effect on the performance of the internal auditor