CAMAT PERFORMANCE UNDERSTANDING IN DEVELOPMENT OF INFRASTRUCTURE IN SIDORUKUN VILLAGE, KECAMATANPOHUWATO REGENCY HANDLING

Ensuring that the implementation of good governance activities was necessary for functional supervision in the government that can be carried out by internal and external auditors. This study aims to provide a review of the determinant factors in influencing the audit judgment of the government's external auditor. This research is a quantitative type. As many as 58 auditors from the State Audit Board of the Republic of Indonesia Representative of Southeast Sulawesi Province were sampled in this study. Data collection using a questionnaire instrument. And data were analyzed using Moderated Regression Analysis (MRA). The results of this study showed