Results 11 to 20 of about 717,309 (304)

Determinants of effectiveness of computer-assisted audit techniques in the public sector [PDF]

Problems and Perspectives in Management, 2022
The increasing complexity of transaction processes in every organization, both private and public, has led auditors to develop computer-assisted audit techniques (CAATs).
Pupung Purnamasari, Rudy Hartanto
doaj   +1 more source

Pengaruh Pemanfaatan Teknologi Informasi dan Kompetensi Terhadap Efektivitas Audit Internal dengan Dukungan Manajemen Puncak sebagai Variabel Moderasi

Disclosure, 2021
The purpose of this research is to examine the factors that influence the Internal Audit Effectiveness conducted by staff or managers of internal auditors in Jakarta. The independent variabel of this research is Information Technology Usage, and Internal
Idha Azizah, Nurul Fadhilah Farid
doaj   +1 more source

Profesionalisme, Kompetensi, Motivasi dan Pengaruhnya Terhadap Kinerja Auditor

Jurnal Riset Akuntansi Terpadu, 2020
This study aims to determine the effect of professionalism, auditor competence, motivation, on auditor performance. The data used in this study are primary data with the selection of respondents based on purposive sampling method.
Ayu Noorida Soerono, Iis Ismawati
doaj   +1 more source

The Effect of Auditor's Competency, Accountability and Ethics on Audit Quality of Public Accountant Firms (KAP) at Makassar

Jurnal Riset Akuntansi Terpadu, 2021
This study aims to examine the effect of competence, accountability, and auditor ethics on audit quality. The data in this study were obtained from auditors of the Public Accounting Firms (KAP) in Makassar who were willing to become respondents.
Ummu Kalsum
doaj   +1 more source

THE EFFECT OF AUDITOR COMPETENCE, EMOTIONAL INTELLIGENCE OF AUDITORS, AND AUDITOR INDEPENDENCE ON AUDITOR PERFORMANCE

Jurnal Terapan Ilmu Manajemen dan Bisnis, 2019
This study was conducted to determine the effect of auditor competence on auditor performance, to determine the effect of auditor emotional intelligence on auditor performance, to determine the effect of auditor independence on auditor performance and to determine the effect of auditor competency, auditor emotional intelligence, and auditor ...
Hariati Karo, Harlyn Siagian
openaire   +1 more source

Can Audit Fees and Auditor Competence Affect Auditor Motivation?

Advances in Managerial Auditing Research, 2023
The purpose of this study was to determine and analyze the effect of audit fees and auditor competence on auditor motivation at the Public Accounting Firm (KAP) in Makassar city. The population in this study were all auditors who worked at KAP in Makassar, totaling 48 auditors.
openaire   +1 more source

INDEPENDENSI DAN KOMPETENSI AUDITOR PADA OPINI AUDIT (Studi BPKP Jateng)

Jurnal Dinamika Akuntansi, 2009
Tujuan dari penelitian ini adalah mengetahui bukti empiris pengaruh independensi dan kompetensi auditor secara parsial dan simultan terhadap hasil opini auditor.
Surroh Zu'amah
doaj   +1 more source

THE INFLUENCE OF TIME BUDGET PRESSURE, AUDITOR EXPERIENCE, AND AUDITOR COMPETENCE ON AUDIT JUDGMENT

Kajian Akuntansi, 2023
This research aims to analyze the factors that can influence the audit judgments produced by auditors. These factors are time budget pressure, auditor experience, and auditor competence toward audit judgment. The operationalization of variables uses the independent variables of time budget pressure, auditor experience, and auditor competence ...
Fadhila Anditania Chairunnisa Hendar, Devianti Yuanita Harahap   +1 more
openaire   +1 more source

Pengaruh Kompetensi dan Independensi pada Kinerja Auditor Internal Pemerintah dengan Etika Auditor sebagai Variabel Moderasi (Studi Pada Inspektorat Kabupaten Tegal)

Jurnal Manajemen Teori dan Terapan, 2018
Government internal auditors must comply with labor regulations as civil servants and must comply with the APIP code of ethics and APIP audit standards that have been established when conducting guidance and supervision.
Uly Maria Ulfah, Fitri Lukiastuti
doaj   +1 more source

ANALISIS DETERMINAN EFEKTIVITAS AUDITOR INTERNAL PADA INSPEKTORAT PROVINSI DAERAH ISTIMEWA YOGYAKARTA

Jurnal Akuntansi dan Auditing, 2016
The aims of this study is to examine factors that affect (determinants) internal audit effectiveness in the public sector, Inspectorate office at Province Special Region of Yogyakarta.
Dea Nurfika Sari, Haryanto Haryanto
doaj   +1 more source