The significance of management culture on investigative audit quality

• Autorzy: Najmatuzzahrah , Mulyani Sri , Winarningsih Srihadi , Akbar Bahrullah

Identyfikatory

DOI

10.17512/pjms.2020.22.1.22

Warianty tytułu

PL

Znaczenie kultury zarządzania dla śledzenia jakości badania

• Języki publikacji: EN

Abstrakty

EN

This research aims to identify and analyze the influence of integrity and professionalism on the quality of investigative audits. This research is based on several phenomena related to the quality of investigative audits and the reputation of the BPK and previous theories and research to prove the hypotheses. This study uses descriptive and causal explanatory methods by conducting hypothesis testing. This research focuses on the effect of integrity and professionalism on the quality of investigative audits. The population specified in this study is 94 working units with a total of 267 investigators. This survey gathered information using structured interviews and questionnaires. The analysis techniques employed to analyze the data are descriptive statistics and inferential statistics. The research hypotheses are tested using structural equation modeling (SEM). The obtained hypothetical test results by testing the significance of coefficient pathways in structural models show that the integrity and professionalism of auditors can affect investigative audit quality. The integrity and professionalism of auditors have a positive influence on the BPK. The quality of investigative audits has a positive influence on the reputation of the BPK. The integrity and professionalism of auditors positively influence reputation through the quality of investigative audits.

PL

Niniejsze badanie ma na celu identyfikację i analizę wpływu rzetelności i profesjonalizmu na jakość audytów śledczych. Niniejsze badania opierają się na kilku zjawiskach związanych z jakością audytów śledczych i reputacją BPK oraz wcześniejszych teoriach i badaniach mających na celu potwierdzenie hipotez. W niniejszym badaniu zastosowano opisowe i przyczynowe metody wyjaśniające, przeprowadzając testowanie hipotez. Niniejsze badanie koncentruje się na wpływie uczciwości i profesjonalizmu na jakość audytów śledczych. Populacja określona w tym badaniu to 94 działające jednostki z łącznie 267 badaczami. W badaniu zebrano informacje za pomocą ustrukturyzowanych wywiadów i kwestionariuszy. Techniki analityczne zastosowane do analizy danych to statystyki opisowe i statystyki wnioskowe. Hipotezy badawcze są testowane za pomocą modelowania równań strukturalnych (SEM). Hipotetyczne wyniki testów uzyskane w wyniku badania istotności ścieżek współczynników w modelach strukturalnych pokazują, że uczciwość i profesjonalizm audytorów może wpływać na jakość audytu dochodzeniowego. Uczciwość i profesjonalizm audytorów pozytywnie wpływa na BPK. Jakość audytów śledczych pozytywnie wpływa na reputację BPK. Uczciwość i profesjonalizm audytorów pozytywnie wpływa na reputację poprzez jakość audytów śledczych.

Słowa kluczowe

EN

integrity; professionalism; investigative audit quality; management culture

PL

uczciwość; profesjonalizm; jakość audytu śledczego; kultura zarządzania

• Wydawca: Czestochowa University of Technology
• Czasopismo: Polish Journal of Management Studies
• Rocznik: 2020
• Tom: Vol. 22, No. 1
• Strony: 335--350
• Opis fizyczny: Bibliogr. 39 poz., rys., tab.

Twórcy

autor

Najmatuzzahrah

• Badan Pemeriksa Keuangan

autor

Mulyani Sri

• Universitas Singaperbangsa Karawang

autor

Winarningsih Srihadi

• Faculty of Economics and Business

autor

Akbar Bahrullah

• Universitas Padjadjaran

Bibliografia

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Uwagi

Opracowanie rekordu ze środków MNiSW, umowa Nr 461252 w ramach programu "Społeczna odpowiedzialność nauki" - moduł: Popularyzacja nauki i promocja sportu (2021).