Adelia Pramita Sari
Program Pascasarjana Ilmu Akuntansi
Fakultas Ekonomi dan Bisnis Universitas Indonesia
The purpose of this research to analyze the effect of audit findings, the follow up of audit recommendation, and quality of human resources on the audit opinion with disclosure level of financial statements as intervening variable. The samples of this research were 74 Ministries/Institutions in Indonesia from 2010-2013. The results show that the audit findings, the follow-up of audit recommendation, the human resources capacity of the operator’s have positive effect on audit opinion through the disclosure level of financial statements.
Keywords: Audit Finding, Audit Opinion, Follow up of Audit Recommendation, Quality of Human Resources, Disclosure Level of Financial Statements.
ipresentasikan pada Simposium Nasional Akuntansi XVIII, di Universitas Sumateran Utara, Medan, 16 – 19 September 2015, Penyelenggara: FEB USU. Pengaruh Temuan Audit…