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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

The relationship of auditor competence and independence on audit quality: An assessment of auditor ethics moderation and professional commitment

Indonesia Accounting Journal, 2021
The purpose of this study is to examine and analyze the effect of auditor competence and independence on audit quality as moderated by auditor ethics and professional commitment.
Victor Pattiasina, Muhamad Yamin Noch, Herman Surijadi, Muhammad Amin, Eduard Yohannis Tamaela   +4 more
doaj   +1 more source

Audit Committee Independence and Auditor Reporting for Financially Distressed Companies: Evidence From an Emerging Economy

SAGE Open, 2022
This study examines the relationship between audit committee independence (by using stockholding as a measure to assess substantive independence) and auditor reporting for financially distressed companies.
Abubakr Saeed, Qasim Ali, Hammad Riaz, Muhammad Asif Khan   +3 more
doaj   +1 more source

The effect of internal auditor independence on effectiveness of government internal audit: group cohesiveness as an intervening variable (case study at the regional inspectorates at java island)

Jurnal Akuntansi, 2018
The objective of this study is to examine the effect of auditor independence, group cohesiveness, and individual factors on internal audit effectiveness of regional inspectorates. In addition, this study also intends to examine whether group cohesiveness
Moh Ubaidillah, Ari Kuncara Widagdo
doaj   +1 more source

Auditor changes and tendering: UK interview evidence [PDF]

, 1998
Competitive pressures in the audit market have led to aggressive fee renegotiation and tendering by companies. This paper reviews microeconomic tender theory and finds it to be of limited value in the audit context.
Vivien Beattie, Fearnley, Stella, Fearnley, S., Beattie, Vivien, Stella Fearnley, Beattie, V.   +5 more
core   +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

Dilema Auditor: Faktor Internal dan Eksternal Independensi

Journal of Management and Business Review, 2021
The need for financial information is an important component of economic development. The auditor is the party that guarantees that the financial statements are maintained credibility. However, many cases show the misuse of financial statements.
Martdian Ratna Sari, Alhamdi Zuhri, Paulina Millennia Natalia Wijaya   +2 more
doaj   +1 more source

The Role of Auditor Independence in Audit Quality and Fraud Mitigation: A Systematic Literature Review

Jurnal Inovasi Akuntansi
Purpose: This study seeks to investigate the contribution of auditors’ independence to the quality of audit services and the mitigation of financial fraud.
Kekoto Manneh, Indrawati Yuhertiana, Rida Perwita Sari   +2 more
doaj   +1 more source

Early Body Mass Index z‐Score Change and Resolution of Severe Malnutrition in Children With Sickle Cell Anemia in a Low‐Income Setting: A Prospective Single‐Arm Extension Study

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Background Children with sickle cell anemia (SCA) in low‐income settings are at risk of severe malnutrition, but optimal nutritional management has not been established. We evaluated an intensified ready‐to‐use therapeutic food (RUTF) regimen in children with persistent severe malnutrition after initial treatment and assessed whether early ...
Safiya Gambo, Shehu Umar Abdullahi, Hassan Adam Murtala, Halima Kabir, Khadija A. Shamsu, Sari A. Acra, Virginia A. Stallings, Mark Rodeghier, Michael R. DeBaun, Lauren J. Klein   +9 more
wiley   +1 more source