Results 11 to 20 of about 85,952 (294)

Faktor Yang Memengaruhi Kualitas Audit Internal Dengan Top Management Support Sebagai Variabel Moderasi (Studi Pada Perguruan Tinggi BLU di Indonesia)

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, Lismawati Lismawati, Aisyah Aisyah   +2 more
doaj   +1 more source

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   +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

PENGARUH TEKANAN DAN LAMA PENUGASAN TERHADAP INDEPENDENSI AUDITOR EKSTERNAL PEMERINTAH [PDF]

, 2016
Many factors can affect the independence of auditor. This study aims to determine the effect of fidelity pressure, time pressure, and assignment range towards auditor independence of the Audit Board of the Republic of Indonesia.
De Caluwe, Elien, De Clercq, Barbara, Hofmans, Joeri, Verbeke, Lize, Vercruysse, Tom   +4 more
core   +3 more sources

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

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

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  

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

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