Results 21 to 30 of about 86,560 (296)
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.
ASHARI, Aizhar +1 more
core +3 more sources
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
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 +3 more
doaj +1 more source
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
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 +1 more
doaj +1 more source
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 +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
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
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 +4 more
doaj +1 more source