Effect of Auditor and Internal Control Competence Apparatus for Local Government Quality of Financial Reporting (Published)
The purpose of this study was to measure and demonstrate empirically the effect of Internal Control Auditor and Competence Regional Government Agencies, either partially or jointly on the Quality of Financial Reporting to the Regional Work Units in the Regional Government of Bekasi Regency which consists of agencies, agencies and Regional Inspectorate. The research approach is survey and descriptive research, quantitative and associative causal. Analysis and hypothesis testing using multiple regression analysis first order confirmation Factor Analysis, Factor Analysis second order confirmation and estimated using structural equation modeling (SEM). The findings of this study indicate that either partially or jointly Internal Control Auditor and Regional Government Agencies Competence proved positive and significant effect on the Quality of Financial Reporting. Dimensions or factors Internal Control Auditor dominant Objectivity Internal Auditor; dimension or competence factor Regional Government Agencies dominant skills, while the dimensions or factors Quality of Financial Reporting dominant Reliability.
Keywords: Competence Regional Government Agencies, Financial Reporting Quality., Internal Control Auditor