Results 31 to 40 of about 717,309 (304)

The Effect of Competence and Accountability on the Performance of Government Auditors

JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi), 2022
The purpose of this study was to utilize the research site of the South Tapanuri Regency Regional Regulatory Authority by taking a sample of 65 auditors and P2UPDs based on the work of the South Tapanuri Regency Regional Government/Municipality to assess APIP performance.
Syahrul Amsari, Asmaul Husna
openaire   +1 more source

Auditors’ and auditees’ perception on the internal audit quality

Audit Financiar, 2016
The purpose of this study is to examine the influence of audit planning, fieldwork audit, audit reporting, follow-up action of the audit results, the auditor team competence, and independence of the auditor team on the internal audit quality at the ...
Kartika Djati, Rahmawati, Payamta, Lia Uzliawati   +3 more
doaj   +1 more source

The Effect of Auditor Ethics, Motivation and Competence on Auditor Performance

Jurnal Ilmiah Akuntansi Kesatuan
This study aims to explore the influence of ethics, motivation, and competence on auditor performance at the Bogor City Inspectorate. The background of this study is based on the phenomenon where auditors do not always comply with the applicable code of ethics, and the supervision system requires further evaluation.
Nur Fitri Apriani Harahap, null Ade Budi Setiawan, null Maria Magdalena Melani   +2 more
openaire   +1 more source

DOES AUDIT QUALITY DEPEND ON AUDITOR COMPETENCY?

JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 2021
ABSTRACTThis study aims to examine whether time budget pressure and organizational-professional conflict have an effect on audit quality in the public accounting firm. This research uses quantitative methods. The primary questionnaire and data used in this study were obtained from auditors who work in public accounting firms in Indonesia.
Isna Farhani, Vita Elisa Fitriana
openaire   +1 more source

FACTORS AFFECTING THE INTERNAL AUDIT EFFECTIVENESS

Jurnal Akuntansi dan Auditing, 2015
This study tests the factors that influence the internal audit effectiveness, including internal auditor competencies, internal auditor independence, auditee support to internal audit activity, and the internal and external auditor relationship.
Adhista Cahya Mustika
doaj   +1 more source

IMPLICATIONS OF AUDITOR COMPETENCE AND EXPERIENCE ON AUDIT QUALITY

SENTRI: Jurnal Riset Ilmiah, 2023
This study aims to determine the implications of the competence and work experience of auditors on audit quality. As is known, audit quality is an important scourge for a company, it is necessary for companies to worry about the quality of the resulting audit.
Yudha Erlangga Prasetya, Utpala Rani
openaire   +1 more source

Organizing the interface—Plasma membrane architecture and receptor dynamics in virus‐cell interactions

FEBS Letters, EarlyView.
Plasma membranes contain dynamic nanoscale domains that organize lipids and receptors. Because viruses operate at similar scales, this architecture shapes early infection steps, including attachment, receptor engagement, and entry. Using influenza A virus and HIV‐1 as examples, we highlight how receptor nanoclusters, multivalent glycan interactions ...
Jan Schlegel, Christian Sieben
wiley   +1 more source

The effect of auditor competence and independence on audit quality

Indonesia Auditing Research Journal, 2022
The Public Accountant (auditor) profession is like a "double-edged sword", on the one hand auditors must pay attention to the credibility and ethics of the profession, but on the other hand they must also face pressure from clients in various decision-making. must face pressure from clients in various decision-making auditor's decision making.
openaire   +1 more source

Engineering peptides into antibodies—opportunities and strategies for therapeutic innovation

FEBS Letters, EarlyView.
Peptides and antibodies occupy complementary therapeutic niches. Peptides recognize difficult targets in a compact format, while antibodies add specificity, long half‐life, and effector functions. This review examines strategies that merge both modalities—peptide grafting into loops, terminal and Fc fusions, and bioconjugation—highlighting how ...
Jinling Wang, Ruslana Romaniuk, Hristo L. Svilenov   +2 more
wiley   +1 more source

Pengaruh Soft Control Dan hard Control Terhadap Hasil Temuan Auditor Internal Di Perusahaan Daerah Air Minum Se Provinsi Banten

Jurnal Akuntansi: Kajian Ilmiah Akuntansi, 2019
This research aims to test the impact of  integrity and ethical values, commitment to competence, Tone at the Top, work culture, organizational structure, Sop and supervision of the findings of the Internal Auditor Regional Water Company (PDAM) in the ...
Mohamad Husni
doaj   +1 more source