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Abstrak :
The objective of this research is to provide empirical evidence of the influence of internal auditors? personal factors which consist of competency, independence, accountability, audit experience, ethics sensibility, and gender on audit quality. This research was done to government auditor working for government institution in Indonesia. Data of this research are primary data of perception of respondents which were collected by a survey using questionnaire. Numbers of questionnaire distributed were 329 copies and 279 copies were returned, so the response rate is 84,8%. Data were analyzed by using SEM and multiple regressions. The two procedures give the same result that ethics sensibility and accountability have positive influences on audit quality. Meanwhile competency, independence, audit experience, and gender have no influences on audit quality.

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Penelitian ini bertujuan memberikan bukti empiris tentang pengaruh faktor personal auditor internal yang terdiri dari kompetensi, independensi, akuntabilitas, pengalaman audit, pemahaman etika, dan gender terhadap kualitas audit. Penelitian dilakukan terhadap auditor internal pemerintah yang bekerja pada LPND di Indonesia. Data penelitian adalah data primer berupa persepsi responden yang dikumpulkan melalui survei dengan kuesioner. Kuesioner yang disebarkan berjumlah 329 buah dan yang kembali 279 buah, sehingga response rate adalah 84,8%. Data diolah dengan SEM dan regresi berganda. Dengan kedua prosedur diperoleh hasil penelitian yang sama, yaitu pemahaman etika dan akuntabilitas berpengaruh positif terhadap kualitas audit. Sedangkan kompetensi, independensi, pengalaman audit, dan gender tidak terbukti berpengaruh terhadap kualitas audit.

Abstrak :
Penelitian ini bertujuan untuk mengetahui pengaruh dari efektivitas dewan komisaris dan komite audit, kepemilikan keluarga dan kualitas audit terhadap biaya ekuitas perusahan. Penelitian ini menggunakan sampel 68 perusahaan manufaktur (340 observasi) yang terdaftar di BEI periode 2008-2012. Hasil penelitian ini memberikan bukti bahwa efektivitas dewan komisaris dan komite audit berpengaruh signifikan negatif terhadap biaya ekuitas. Kepemilikan keluarga yang diukur dengan hak kendali keluarga berpengaruh signifikan positif terhadap biaya ekuitas. Sementara itu kualitas audit yang diukur dengan KAP big four dan non big four tidak berpengaruh signifikan terhadap biaya ekuitas.

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This research aims to examine the effect of the effectiveness of board commissioners and audit committee, family ownership and audit quality on cost of equity. The sample of this research are 68 manufacture firms (340 observations) listed in Indonesia Stock Exchanges period 2008-2012. This study gives evidence that the effectiveness of the Board Commissioners and Audit Committee have a negative significant effect on cost of equity. Family ownership measured by family control rights have a positive significant effect on cost of equity. Meanwhile, audit quality measured by KAP big four and non big four have no significant effect on cost of equity.

Abstrak :
ABSTRAK
Penelitian ini bertujuan untuk menemukan bukti empiris mengenai pengaruh status relatif komite audit terhadap resiko fraud perusahaan di Indonesia yang diwakili oleh perusahaan-perusahaan dari industri manufaktur yang terdaftar di Bursa Efek Indonesia selama periode tahun 2010-2012. Resiko fraud dinilai dengan menggunakan model yang dikembangkan oleh Beneish (1999), yaitu model M-Score. Sementara kualitas audit menggunakan model pengukuran AQMS (Audit Quality Metric Score) yang telah dikembangkan oleh Herusetya (2012). Hasil dari penelitian ini menunjukkan bahwa terdapat pengaruh negatif antara status relatif komite audit terhadap resiko fraud perusahaan, dan kualitas audit memperkuat hubungan antara status relatif komite audit terhadap resiko fraud perusahaan.

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ABSTRACT
This study aims to find the empirical evidence of the effect of Audit Committee’s relative status toward the risk of firm fraud in Indonesia represented by the manufacture industry firms which were listed on Indonesian Stock Exchange (IDX) at 2010-2012 period. The M-Score model developed by Beneish (1999) were applied to rate the risk of fraud. Meanwhile the AQMS (Audit Quality Metric Score) model developed by Herusetya (2012) were applied to calculate the audit quality. The result of the study shows there were negative impact of the audit committee’s relative status toward risk of firm fraud and the quality of audit strengthen the correlation of the audit committee’s relative status toward risk of firm fraud.

Abstrak :
ABSTRAK
Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi, kecermatan profesional, keahlian industri, dan kompleksitas terhadap kualitas audit investigasi pada Inspektorat Jenderal Kementerian Agama. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan teknik analisis data sekunder dari penanggung jawab pengelola data tersebut. Hasil penelitian melalui pengujian secara kuantitatif dilakukan mulai tahun 2013 sampai dengan September 2015 menunjukkan bahwa kompetensi dan keahlian industri tidak berpengaruh terhadap kualitas audit investigasi pada Inspektorat Jenderal Kementerian Agama. Kecermatan profesional berpengaruh negatif terhadap kualitas audit investigasi pada Inspektorat Jenderal Kementerian Agama. Sementara kompleksitas berpengaruh positif terhadap kualitas audit investigasi pada Inspektorat Jenderal Kementerian Agama

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ABSTRACT
The purposes of this study is to analyze the influence of the competence, due professional care, industry expertise and complexity of investigative audit quality at Inspectorate General Religious Affairs Ministry. This research is a quantitative research using the technique of secondary data analysis of a person in charge of managing the data. Research results through quantitative testing that is conducted from 2013 to September 2015 shows that the competence and industry expertise do not affect the quality of the audit investigation on the Inspectorate General of the Ministry of Religion Affairs. Due professional care negatively affects the quality of the audit investigation on the Inspectorate General of the Ministry of Religion Affairs. While complexity positively affects the quality of the audit investigation on the Inspectorate General of the Ministry of Religion Affairs

Abstrak :
Penelitian ini membahas mengenai pengaruh Pendidikan Profesional Berkelanjutan PPL dan Audit Capacity Stress ACS terhadap kualitas audit. Penelitian ini adalah penelitian kuantitatif menggunakan analisis regresi logistik binomial dengan SPSS 20. Hasil penelitian menunjukkan bahwa PPL berpengaruh positif terhadap kualitas audit dengan 3 pengukuran ukuran Kantor Akuntan Publik KAP yang berbeda yaitu KAP Big 4, KAP Big 20, dan KAP yang bekerjasama dengan Kantor Akuntan Publik Asing KAPA / Organisasi Audit Asing OAA . Audit Capacity Stress berpengaruh negatif terhadap kualitas audit dengan pengukuran KAP Big 20 dan KAP yang bekerjasama dengan KAPA/OAA. Sedangkan untuk ukuran KAP Big 4, audit capacity stress ditemukan tidak memiliki hubungan terhadap kualitas audit. Implikasi dari penelitian ini bahwa regulator perlu membatasi jumlah klien yang ditangani oleh Akuntan Publik per tahunnya agar kualitas audit dapat tetap terjaga.

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This study investigates the influence of Continuing Professional Education CPE and Audit Capacity Stress ACS on Audit Quality. This study uses binomial logistic regression using SPSS 20 software. The results show that CPE has positive significant influence to audit quality in three different measurements with regards to the size of Public Accounting Firms that are Big 4 Accounting Firms, Big 20 Accounting Firms and International Accounting Firm Affiliations. Audit Capacity Stress is found to have significant negative influence in Big 20 Accounting Firms and International Accounting Firm Affiliations. While in Big 4 Accounting Firms, Audit Capacity Stress is found to have no impact on audit quality. Implication from this study is that there should be regulations regarding the maximum number of clients per Public Accountant per year in order to mantain audit quality.

Abstrak :
Tesis ini menguji pengaruh Pendidikan Profesi, Pengalaman Auditor, Jumlah Klien (Audit Capacity) dan Ukuran Kantor Akuntan Publik (KAP) terhadap Kualitas Audit dengan menggunakan hasil pemeriksaan yang dilakukan oleh Pusat Pembinaan Akuntan dan Jasa Penilai (PPAJP) ?Kementerian Keuangan sebagai proksi kualitas audit. Hasil penelitian membuktikan bahwa Pendidikan Profesi mempunyai dampak positif signifikan terhadap kualitas audit. Pengalaman tidak berpengaruh signifikan terhadap kualitas audit. Secara umum Jumlah Klien mempunyai dampak positif signifikan terhadap kualitas audit. Yang paling kuat buktinya ialah ukuran KAP berpengaruh positif signifikan terhadap kualitas audit

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This thesis examines the effect of Continuing Professional Education (CPE), Auditor?s Experience, Audit Capacity Stress and Accounting Firm Size to audit quality with quality review report from The accountant and appraiser supervisory Centre- Ministry of Finance as the proxy of audit quality. CPE have positif signifikan impact to audit quality. Experience don?t have significant impact to audit quality. Commonly, Audit Capacity Stress have positif significant impact to audit quality. Accounting firm size has strongest proof having positif significant impact to audit quality.

Abstrak :
Penelitian ini menguji keberadaan anomali akrual pada perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2009, pengaruh kualitas audit terhadap anomali akrual tersebut, serta pengaruh strategi trading yang memanfaatkan keberadaan anomali akrual. Kualitas audit diukur dengan ukuran Kantor Akuntan Publik (Big-4 dan Non Big-4). Sedangkan anomali akrual diukur dengan besarnya abnormal returns yang terjadi, seperti dalam penelitian Sloan (1996). Hasil penelitian ini menunjukkan bahwa anomali akrual memang terjadi di Indonesia, dengan bentuk yang berlawanan dengan yang pada umumnya terjadi di luar negeri (overweighting akrual), yakni underweighting akrual. Dalam penelitian ini juga terbukti bahwa kualitas audit berpengaruh terhadap anomali akrual yang terjadi tersebut. Selanjutnya, ditemukan juga bahwa anomali akrual tersebut dapat memberikan keuntungan melalui strategi trading tertentu.

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This study examines the existence of accrual anomaly in companies listed in Indonesian Stock Exchange 2009, the effect of audit quality on the anomaly, and the effect of trading strategy that exploit the existence of the anomaly. Audit quality was measured by size of auditor (Big-4 or Non Big-4). Accrual anomaly was measured by magnitude of abnormal returns formed. It was found that the accrual anomaly does occur in Indonesia, but with a form contrary to that generally occur in foreign countries (overweighting accrual), which is underweighting accrual. In this study also shown that the quality of audits will affect the occured accrual anomaly, but only in companies that receive lowquality audits. Furthermore, it was also found that the accrual anomaly can provide benefits through a particular trading strategy.

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ABSTRAK
Penelitian bertujuan untuk menganalisis faktor-faktor yang mempengaruhi nilai temuan audit kepabeanan yang dilakukan oleh Direktorat Jenderal Bea dan Cukai (DJBC). Faktor yang mempengaruhi nilai temuan dibedakan menjadi dua, faktor wajib pajak (nilai pabean) dan faktor auditornya (pendidikan, pengalaman, religiusitas, dan kekayaan). Berdasarkan 378 sampel laporan hasil audit (LHA), penelitian menyimpulkan nilai pabean, pendidikan, pengalaman, dan religiusitas auditor berpengaruh terhadap nilai temuan audit. Pengalaman auditor memperlemah pengaruh nilai pabean terhadap nilai temuan sedangkan religiusitas memperkuat pengaruh tersebut.

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ABSTRACT
The purpose of this research is to analyze factors affecting customs audit findings conducted by Directorate General of Customs and Excise (DGCE). Those factors devided into two categories, taxpayer factor (customs value) and auditor factors (education, experience, religiousity, and wealth). Based on 378 sample data, research concluded that customs value, education, experience, and religiousity significantly affect customs audit finding. Auditor experience weaken effect of customs value to customs audit finding while religiousity strengthen that effect.

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ABSTRAK
Pelaksanaan kontrol kualitas peralatan yang merupakan komponen jaminan kualitas (QA) termasuk audit eksternal independen sangat esensial dalam menjamin ketelitian radioterapi. Prosedur sebuah program QA tergantung pada keadaan masing-masing pelaksana radioterapi. Penelitian dilakukan menggunakan on site audit dengan detektor matriks dan film gafchromic untuk beberapa simulasi penyinaran meliputi fantom homogen dan inhomogen serta variasi lapangan dan wedge. Dari 39 titik pada central axis yang diuji menggunakan detektor matriks, 37 titik dikategorikan Pass dengan Optimal Level (σ < 3.3%) dan 2 titik Pass dengan Action Level (σ= 3.3%- 5%). Sedangkan hasil uji dengan detektor film gafchromic, 24 titik dikategorikan Pass dengan Optimal Level dan 11 titik Pass dengan Action Level sedangkan 4 titik Fail. Hasil audit keseluruhan didapatkan dengan memasukkan nilai deviasi maksimum hasil pengukuran 80% lapangan dengan detektor matriks. Dari 39 bidang yang diuji, 28 dikategorikan Pass dengan Optimal Level dan 6 bidang Pass dengan Action Level. 5 Bidang Fail dengan nilai deviasi mencapai 6.11%; 5,26%;7.51%; 5.16%; dan 5.26%. Nilai deviasi tersebut tidak memenuhi batas yang direkomendasikan. Laporan audit disusun berdasarkan kasus yang diuji. Dari 16 kasus, menurut hasil pengukuran detektor matriks 3 kasus dinyatakan Fail. Dari 16 kasus, menurut hasil pengukuran detektor film gafchromic, 4 kasus dinyatakan Fail.

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ABSTRACT
External dosimetry audit of radiotherapy equipment as a part of Quality Assurance (QA) is recognized as best practice to help avoiding and identifying dosimetric errors as well as to ensure accurate dosimetry of radiotherapy facilities. Procedures on QA Program might differ between radiotherapy facilities and units. This experiment was carried out as an on site audit using matrix detector and gafchromic film on several irradiation simulations including homogenous and inhomogenous phantom, field variations, and wedge factors. Dose in 39 central axis points were measured by using matrix detector; 37 points were categorized as Pass with Optimal Level (σ < 3.3%) and 2 points were categorized as Pass with Action Level (σ= 3.3%- 5%). Measurement result of gafchromic film shown that 24 points were categorized Pass with Optimal Level, 11 points Pass with Action Level, and 4 points were Fail. The whole audit results were determined also by maximum deviation of 80% field measured using matrix detector. From 39 planes measured, 28 planes were categorized Pass with Optimal Level and 6 planes were Pass with Action Level. 5 planes were categorized Fail because its maximum deviation reached 6.11%; 5.26%; 7.51%, 5.16%, and 5.26%, exceeding the recommended limit. Audit reports were determined by case. From 16 cases that had been audited using matrix detector, 3 cases were considered Fail. From 16 cases that had been audited using gafchromic film, 4 cases were considered Fail.inhomogenous phantom field variations and wedge factors Dose in 39 central axis points were measured by using matrix detector 37 points were categorized as Pass with Optimal Level 3 3 and 2 points were categorized as Pass with Action Level 3 3 5 Measurement result of gafchromic film shown that 24 points were categorized Pass with Optimal Level 11 points Pass with Action Level and 4 points were Fail The whole audit results were determined also by maximum deviation of 80 field measured using matrix detector From 39 planes measured 28 planes were categorized Pass with Optimal Level and 6 planes were Pass with Action Level 5 planes were categorized Fail because its maximum deviation reached 6 11 5 26 7 51 5 16 and 5 26 exceeding the recommended limit Audit reports were determined by case From 16 cases that had been audited using matrix detector 3 cases were considered Fail From 16 cases that had been audited using gafchromic film 4 cases were considered Fail.

Abstrak :
All clinical investigators, sponsors, and Institutional Review Boards have to comply with the applicable FDA code(s). Good Clinical Practice (GCP) Audit Preparation provides a step-by-step explanation of the FDA audit procedures for clinical trials and how a pharmaceutical company should prepare for regulatory audits. The book emphasizes the processes and procedures that should be implemented before a clinical audit occurs, making this an imperative guide to any professional in the drug manufacturing industry, including drug manufacturing companies, regulatory affairs personnel, clinical investigators, and quality assurance professionals.