Results 11 to 20 of about 1,146 (253)

Do Industry Specialist Audit Firms Influence Real Earnings Management? The Role of Auditor Independence

Revista de Contabilidad: Spanish Accounting Review, 2023
In this study, we provide empirical evidence on how the relationship between industry specialist auditors and real earnings management (REM) is moderated by the auditors’ independence.
Adel Ali Al-Qadasi, Saeed Rabea Baatwah, Belal Ali Ghaleb, Ameen Qasem   +3 more
doaj   +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

Influence of Intellectual/Emotional/Spiritual Intelligence, Independence, and Tri Hita Karana on Auditor Performance

Jurnal Ilmiah Akuntansi dan Bisnis, 2020
Auditor performance is the result of work rendered in carrying out one’s duties within a certain period of time. The quality of auditing is improved if the auditor shows good performance.
I Gusti Ayu Made Asri Dwija Putri, Ni Gusti Putu Wirawati   +1 more
doaj   +1 more source

ARE THERE FACTORS INFLUENCING AUDITORS’ INDEPENDENCE IN LISTED FIRMS? EMPIRICAL ANALYSIS FROM NIGERIA

Gusau Journal of Accounting and Finance, 2021
Quest for a potent measure of audit independence in the light of the increasing collapse of firms after an external auditor report informed the rationale behind this research.
Sunday Oseiweh Ogbeide, Ikhu-Omoregbe Godstime Osarobo   +1 more
doaj  

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

Auditor of personality and performance throughout the period of the pandemic

Jurnal Akuntansi dan Auditing Indonesia, 2022
Existing audit standards must guide auditors in carrying out their profession. Audit standards regulate auditors in compiling reports with good performance and according to the professional code of ethics.
Budiandru Budiandru
doaj   +1 more source

PENGARUH AMBIGUITAS PERAN, KONFLIK PERAN, DAN KEPATUHAN PADA KODE ETIK TERHADAP INDEPENDENSI APARAT PENGAWASAN INTERN PEMERINTAH

Jurnal Ilmiah Wahana Akuntansi, 2017
This research is conducted to find out empirical evidence of the effect of role ambiguity, role conflict, and code of ethics compliance on the state internal auditor to state internal auditor independence in Jawa Timur.
Sutaryo
doaj   +3 more sources

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

The effect of auditor's competency and independence on audit quality of the internal supervision of Halu Oleo University

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, Arifuddin Mas’ud, Elfa Aulia Aqilah   +2 more
doaj   +1 more source

Moderating Role of Audit Fees on the Effect of Task Complexity and Independence towards Audit Judgment [PDF]

Journal of Economics, Business & Accountancy Ventura, 2020
This study examines the effect of task complexity and auditor independence on audit judgment with audit fees as a moderating variable. Samples were obtained from auditors working in public accounting firms in West Jakarta and South Jakarta.
Nur Eny, Ratna Mappanyukki
doaj   +1 more source