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International Journal Of Humanities Education and Social Sciences, 2023 Financial statements that have been audited by a public accountant are more trustworthy than unaudited or unaudited financial statements. However, in recent years the quality of audits produced by public accountants has been under scrutiny by the public because there are differences in the auditor's opinion with the actual condition of the company ...
null Giany Nur Aprilia +1 more
exaly +2 more sources
The Effect Of Competence and Independence to Work Effectiveness Of Auditor
Publik, 2020 The research objective was to find out the influence of competence and independence on the work effectiveness of auditor at Regional Inspectorate of Gorontalo Province either partially or simultaneously.
Ismet Sulila
doaj +3 more sources
JPPI (Jurnal Penelitian Pendidikan Indonesia), 2023 The Internal Auditor in Higher Education is the Internal Supervision Unit which is a Lecturer with Additional Tasks appointed by the Higher Education Leader whose task is to assist the leader in supervising, evaluating, and reviewing non-academic ...
Salman Jumaili +2 more
doaj +2 more sources
Independence, Competence, Objectivity, Ethics And Auditor Experience On Auditor Quality
Jurnal AkuntansiThis study aims to examine and analyse the influence of Independence, Competence, Objectivity, Auditor Ethics, and Auditor Experience on the Audit Quality of Auditors of Public Accountant Offices in South Jakarta in 2023.
Wuri Septi Handayani, Kuni Khairunnisa
doaj +2 more sources
Analysis of potential factors influencing audit quality: The moderating effect of time budget pressure [PDF]
Problems and Perspectives in Management, 2021 In a pandemic situation the audit sector, either government or public, is affected in terms of audit implementation, especially in carrying out field audits. However, auditors can tackle this issue by applying new methods.
Alfareza Desta Prasetyo Adi Zainudin +4 more
doaj +1 more source
Independence and Competence on Audit Fraud Detection: Role of Professional Skepticism as Moderating
Jurnal Akuntansi, 2022 We conducted this study to analyze and examine the effect of competence auditor independence on fraud detection. This study also analyzes the effect of competence auditor independence on fraud detection if moderated by professional skepticism. This study
Muhamad Y.Noch, Muhdi B. H. Ibrahim, Mohammad A. Akbar, Kartim, Sutisman
doaj +1 more source
Disclosure, 2021 This study aims to examine the effect of internal auditor competence, internal auditor independence, and internal auditor size on the quality of internal audit auditors of SPI at PTN BLU in Indonesia and to examine whether there is a moderating effect of
Yudha Prawira +2 more
doaj +1 more source
JPPI (Jurnal Penelitian Pendidikan Indonesia), 2022 The purpose of this study was to determine the effect of auditor competence and independence on the audit quality of the Halu Oleo University Internal Supervisory Unit. The sample in this study was 51 audites.
Erwin Hadisantoso +2 more
doaj +1 more source
Indonesia Accounting Journal, 2021 The purpose of this study is to examine and analyze the effect of auditor competence and independence on audit quality as moderated by auditor ethics and professional commitment.
Victor Pattiasina +4 more
doaj +1 more source
Development Of Auditor Competency Standard Models
International Journal of Scientific Research and Management, 2022 The government's internal audit is directed at building commitments in order to create good governance and clean government. The audit program aims to assess the credibility of the management's accountability report on organizational responsibilities.
Mohammad Miftahul Hidayat +2 more
openaire +1 more source