Results 21 to 30 of about 717,309 (304)
BUKTI INDEPENDENSI DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT KAP DI KOTA SURABAYA
Jurnal Ilmiah Bisnis dan Ekonomi Asia, 2023 The purpose of this study was to obtain empirical evidence of audit fees moderating the effect of auditor independence and auditor competence on audit quality with audit fees as moderating.
Isnan Murdiansyah, Yona Octiani Lestari
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Examining Linkage Audit Quality Factors Intervening by Time Budget Pressure
Jurnal Akuntansi, 2022 Public accountants are independent auditors who provide services to the general public, especially in auditing financial statements made by their clients.
Mohammad A. Akbar, Najarudin Toatubun, Abdul H. Mzen, Imran Syafei M. Nur, Septyana Prasetianingrum
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Riset Akuntansi, 2022 This study aims to examine ethics as a moderator of the relationship between competence and independence of auditors with the audit quality of the inspectorate apparatus.
Theophilia Fina F Leiwakabessy +1 more
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The Influence of Auditor Professionalism and Auditor's Competency on Audit Quality
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi), 2020 This research was carried out on Nasari Savings and Loans (KSP). The main objective of this research is to find out the influence of professionalism and auditor competence on audit quality on KSP Nasari. The method used in this research is descriptive method and verification method using a quantitative approach.
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Jurnal Riset Akuntansi Terpadu, 2019 This study aims to examine the effect of auditor competence, auditor experience and auditor motivation of audit quality. The sample in this research is 147 respondents with sampling technique using purposive sampling method that determines criteria ...
Mazda Eko Sri Tjahjono +1 more
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Competence and Motivation (Auditor) on Audit Quality
Atestasi : Jurnal Ilmiah Akuntansi, 2023 Assessing the efficiency of financial supervision in local government is contingent upon the crucial factor of audit quality. The significance of audit quality to information consumers lies in its capacity to serve as a fundamental framework for decision-making.
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, 2023 This paper explores the impact of auditor ethics on the relationships between auditor competence, independence, professional scepticism, and audit quality. The study involved 100 audit practitioners from both Big 4 and Non-Big 4 public accounting firms in Indonesia and Sierra Leone.
Joseph Ekundayo Sydney Lewis +2 more
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Competence of Internal Auditors in Higher Education
AL-ISHLAH: Jurnal Pendidikan, 2022 The purpose of this study is to analyze the independence and competence of internal auditors in improving audit quality results. In the quality management cycle, the role of both external and internal auditors cannot be separated. The Auditor Activity Report provides various feedback for improvement. Because auditors must have the required competencies.
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Moderating Ethics Auditors Influence of Competence, Accountability on Audit Quality
Jurnal Akuntansi, 2019 The purpose of this study is to determine the extent of competence, accountability influences audit quality and how auditor ethics can moderate the relationship between competence and audit quality and between accountability and audit quality.
Hajering, Muhammad Suun, Muslim
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MORAL COMPETENCE OF INDONESIA PROFESSIONAL AUDITORS
Media Riset Akuntansi, Auditing & Informasi, 2019 This study reveals the moral competence of internal auditors and public accountants in Jakarta, Indonesia. The auditor's compliance with his professional code of ethics must be based on high morality. Accountants are professions that work on the basis of public trust. Various pressures faced by auditors. All these pressures must be faced throughout the
Harti Budi Yanti +3 more
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