Dr. Dwi Martani

Universitas Indonesia – Fakultas Ekonomi dan Bisnis – Ilmu Akuntansi

Adelia Pramita Sari

Dwi Martani

Dyah Setyaningrum

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…