DAFTAR PUSTAKA

Azham Md et, al (2009), “Internal Audit in the Federal Government Organizations

of Malaysia: The Good, The Bad and The Very Ugly?”, The paper was a
slightly revised version of a paper presented at The International Asia-
Pacific Conference on Forensic Accounting and Financial Criminology
2009, 15-17 June 2009 at Kuala Lumpur Tow.
Adams, J. S. 1963. “Toward an understanding of inequity”. Journal of Abnormal
and Social Psychology, 11, 422-436.
Bolang, Marietta Sylvie (2013), “Pengaruh Kompetensi, Independensi Dan
Pengalaman Terhadap Kualitas Audit Aparat Inspektorat Kota Tomohon
Dalam Pengawasan Pengelolaan Keuangan Daerah”, Journal
Accountability , Vol 2, No 1 , ISSN: 2338-3917
BPK-RI Perwakilan Provinsi Sumatera Utara (2012), :” LHP atas LKPD TA 2011
yang Telah Diserahkan”, Siaran Pers BPK Perwakilan Provinsi
Sumatera Utara
Chen, Y.M., Moroney, R., and Houghton, K, 2005, . “Audit Committee
Composition and the Use of an Industry Specialist Audit Firm.”
Accounting and Finance 45: 217-239.
De Angelo, L.E. 1981. Auditor Independence, “Low Balling” and Disclosure
Regulation. Journal of Accounting and Economics 3. pp. 113-127.
Dittenhofer, M. (2001), “Internal audit effectiveness: an expansion of present
methods”, Managerial Auditing Journal, Vol. 16 No.8, pp.443-50.
D’Silva et, al,., 2007, ”Internal auditing’s international contribution to
governance”, International Journal Business Governance and Ethics,
Vol. 3, No. 2, 2007 113
Fearnley, S. and Beattie, V. and Brandt, R. (2005), “ Auditor independence and
audit risk: a reconceptualisation”. Journal of International Accounting
Research 4(1):pp. 39-71
Goleman, D. 2001. “Working White Emotional intelligence”. (terjemahan Alex
TriKantjono W). Jakarta : PT Gramedia Pustaka Utama
Ghozali, Imam. 2005. “Aplikasi Analisis Multivariate Dengan Program SPSS”.
Semarang: Badan Penerbit Universitas Diponegoro
Government Accountability Office (2011), “Government Auditing Standards” ,
By the Comptroller General of the United States, December 2011
Hambali, Denny (2010), “Pengaruh tekanan anggaran waktu, pelatihan teknis dan
supervisi terhadap kualitas audit BPK”, Electronic Theses &
Dissertations (ETD) Gajah Mada University.
INTOSAI 2004, “Audit of International Institutions Guidance for Supreme
Audit”, INTOSAI Auditing Standards, paragraph 3.1, Planning, IFAC
International Standards on Auditing, the ISAs 300-320
Ishak, Isyrin, (2009), “Pengaruh Independensi dan Keahlian Profesial Auditor
Internal Terhadap Kualitas Audit dengan Pengalaman Kerja sebagai
variable moderating”, Respository Universitas Andalas.
Kapoor, Gaurav; Brozzetti, Michael. (2012) “The Transformation of Internal
Auditing”, The CPA Journal : 32-35. August.

Universitas Sumatera Utara

Kiabel ,Bariyima ,David (2012), “Internal Auditing and Performance of
Government Enterprises: A Nigerian Study”. Global Journal of
Management and Business Research Volume 12 Issue 6 Version 1.0
March , Rivers State University of Science and Technology.
Libby R. 1995. “The role of knowledge and memory in audit judgment”. In
Judgment. Decision Making Research in Accounting and Auditing,
edited by H. Ashton and R. H. Ashton, pp. 179-206. New York:
Cambridge University
Libby, R., and D. Frederick. 1990. “Experience and the ability to explain audit
findings”. Journal of Accounting Research. 28: 348–367.
Lowenshon, S.H., and Collins, F., 2001, “The Role and Perceptions of
Independent Audit Partner in the Governmental Audit Market”,
Accounting and the Public Interest, Vol. I..
Meinhardt J, Moraglio JF, Steinberg HI. 1987. “Governmental audits: An action
plan for excellence”. Journal Accounting., 164(1): 86-91
Mardiasmo, 2002c, “Pengaruh Rewards Instrumentalities dan Environmental
Risk Factors terhadap Motivasi Partner Auditor Independen untuk
Melaksanakan Audit Pemerintah”, Penelitian Mandiri.
Mahathevan, Premila (2003), “Auditors' Use and Perception of Analytical
Procedures: Evidence from Singapore”, International Journal of
Auditing, Vol. 1, Issue 3, pp. 225-239, September.
Martinov et al,. 1998, “The Assessment and Integration of Materiality and
Inherent Risk: An Analysis of Major Firms’ “, Audit Practices1 School
of Accounting, Faculty of Commerce and Economics, International
Journal of Auditing Int. J. Audit. 2: 103–126 (1998), University of New
South Wales, Australia
Media Auditor, Edisi 13, Desember 2012
Pike, Joel E (2003). “Studies on Audit Quality. University of Wisconsin-
Madison”. Working Paper.
Pusat Pendidikan Dan Pelatihan Pengawasan Badan Pengawasan Keuangan Dan
Pembangunan (BPKP) , 2008. “Supervisi Audit”, Diklat Pembentukan
Auditor Pengendali Teknis
PCAOB (Public Company Accounting Oversight Board) 2013. “Standing
Advisory Group Meeting Discussion – Audit Quality Indicators “,MAY
15-16, 1666 K Street, NW Washington, D.C. 20006
Rosadhy, Kurniawan, Farid (2010), “ Pengaruh Perencanaan dan Tekanan
Anggaran Waktu (Time Budget Pressure) terhadap Kualitas Hasil
Pemeriksaan Laporan Keuangan Pemerintah daerah (Studi pada BPK-RI
Perwakilan jawa Tengah)”, Elibrary Brawijaya University,
Administrative Sciences Faculty, Public Administration Masters Program
Santoso, Singgih ,2000, “Buku latihan SPSS Statistik Parametrik”, PT.Elex Media
Komputindo, Jakarta
Sawyer, L.B. (1995), “Internal Auditor, An internal; audit philosophy”, August,
pp.46-55.
Sri Lastanti, Hexana. 2005.” Tinjauan Terhadap Kompetensi dan Independensi
Akuntan Publik “: Refleksi Atas Skandal Keuangan. Media Riset
Akuntansi, Auditing dan Informasi Vol.5 No.1 April 2005.

Universitas Sumatera Utara

Salehi et al,., (2009) “ Audit Competence and Audit Quality: Case in Emerging
Economy”, International Journal Of Business and Management, Vol 4,
No, 2, February.
Suseno, Novie Susanti (2013), “ An empirical analysis of auditor independence
and audit fees on audit quality”, International Journal of Management
and Business Studies ISSN: 2167-0439Vol. 3(3). March.
Suseno, Novie Susanti (2013), “The Influence Of Independence, Size Of Public
Accountant Office Toward Audit Quality And Its Impact On Public
Accountant Office Reputation”, International Journal Of Scientific &
Technology Research Volume 2, Issue 3, February.
Sugoto (2009), www.pio_123 _motivasi kerja.
Xiangdong, W. (1997), “Development trends and future prospects of internal
auditing”, Managerial Auditing Journal, Vol. 12 No.4/5, pp.200-4.
Tubbs, R.M. 1992. “The Effect of Experience on The Auditor’s Organization and
Amount of Knowledge”. The Accounting Review.Oktober. p. 783-801.
Ukraine Business Daily , 2012, World ; Press Release: “ Special Seminar On
Internal Audit”, December 19 - 21TH 2012.
Undang-Undang Republik Indonesia Nomor 15 Tahun 2004 Tentang
“Pemeriksaan Pengelolaan Dan Tanggung Jawab Keuangan Negara”.
Peraturan Badan Pemeriksa Keuangan Republik Indonesia Nomor 01 Tahun
2007.”Standar Pemeriksaan Keuangan Negara”. Jakarta
Peraturan Menteri Pendayagunaan Aparatur Negara (2008) Nomor :
05/M.Pan/03/2008 tanggal 31 Maret 2008, tentang” Standar Audit
Aparat Pengawas Intern Pemerintah (APIP)”.
Peraturan Menteri Negara Pendayagunaan Aparatur Negara dan Reformasi
Birokrasi , No.19 Tahun 2009 tentang “ Pedoman Kendali Mutu Audit
APIP”.
Peraturan Pemerintah Republik Indonesia, Nomor 60 Tahun 2008 tentan “ Sistem
Pengendalian Intern Pemerintah”.
Yola (2011), “Effectiveness of Internal Audit as Instrument of Improving Public
Sector Management”, Journal of Emerging Trends in Economics and
Management Sciences (JETEMS) 2 (4): 304-309 © Scholarlink Research
Institute Journals (ISSN: 2141-7024)

Universitas Sumatera Utara