E3S Web Conf.
Volume 73, 2018The 3rd International Conference on Energy, Environmental and Information System (ICENIS 2018)
|Number of page(s)||3|
|Section||Green Public Policy, Politic, and Equity Development|
|Published online||21 December 2018|
Optimizing of the Independence role on Performance Increase through the Comfortness of Auditors of Local Governments
1 Department of Accounting, Universitas Bengkulu, Indonesia
2 Department of Accounting, Universitas Diponegoro, Jl. Prof.H.Soedarto, S.H.Tembalang, Tembalang, Kota Semarang, Jawa Tengah 50275, Indonesia
* Corresponding author: email@example.com
Inadequate implementation of the role of assurance and consulting internal auditor performance in making local governments has not been optimal.The study aims to verify the comfortness of auditors is able to mediate the relationship of the increase of the independence and the performance of the internal auditorsof local governments in Indonesia.The empirical evidencesare collected by the online and offline survey (through the postal services) to the internal auditors of local governments.By employing the one of structural equation model, namely the partial lease squares, the study finds that the comfortness of the auditors is able to mediate the relationship between the independence and the performance of the auditors.The findings of the study is expected to provide the idea of the development of local government auditors studies in Indonesia.
Key words: Independence / Comfortness / Performance
© The Authors, published by EDP Sciences, 2018
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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