Results 11 to 20 of about 177,895 (210)

Auditor Performance Within Moderasi Compliance and the Influence of Audit Structure, Good Governance, and Organizational Culture

open access: yesMajalah Ilmiah Bijak, 2023
The purpose of this study is to investigate the role of audit structure, Good Governance, and organizational culture in influencing the performance of auditors on the Audit Board of the Republic of Indonesia (BPK RI). This quantitative research employs a
John Villinds Timbang Weigh   +1 more
doaj   +1 more source

BIBLIOMETRIC ANALYSIS ON AUDITOR PERFORMANCE RESEARCH

open access: yesJurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 2022
Auditor performance is a general topic that has been extensively researched worldwide. However, of course, some aspects are still minimally discussed in previous research. Therefore, this study applied a bibliometric analysis to find out the overall picture and aspects or matters that were still rarely discussed about auditor performance.
Rindang Widuri, Izzatul Jannah
openaire   +1 more source

The Effect of Social Capital on Auditor’s Performance

open access: yesJournal of Risk and Financial Management, 2023
This paper investigates the relationship between social capital and auditor’s performance in Iranian listed firms. The sample included 128 firms on the Tehran Stock Exchange from 2014 to 2020. The research method was descriptive-correlational, and the relationship between research variables was explained using regression models based on the panel data.
Azghandi, Maryamalsadat Mousavi   +3 more
openaire   +2 more sources

Pengaruh Persepsi Auditor Junior dan Auditor Senior atas Sistem Pengendalian Mutu Kantor Akuntan Publik (KAP) Terhadap Kinerja Auditor

open access: yesJurnal Akuntansi, 2012
The objective of this research is to determine the impact of auditor perception through “Sistem Pengendalian Mutu” (independent variables) on auditor performance (dependent variable).
Verani Carolina   +2 more
doaj   +1 more source

Inspectorate Auditor Performance Improvement Reference

open access: yesATESTASI : Jurnal Ilmiah Akuntansi, 2022
Auditor performance can not be separated from the behavior of auditors in carrying out their duties. This study examines the relationship between professionalism, leadership style, organizational commitment, and work motivation on auditor performance. The research approach used in this study is a quantitative descriptive approach.
openaire   +1 more source

ROLE OF AUDITOR PERFORMANCE MEDIATION IN ACCEPTANCE OF AUDITOR DYSFUNCTIONAL BEHAVIOR: ATTRIBUTION THEORY PERSPECTIVE AND ROLE THEORY

open access: yesJurnal Aplikasi Manajemen, 2018
The purpose of this study is to examine and to provide empirical evidence on the influence of role conflict and organizational commitment to acceptance of auditor dysfunctional behavior mediated by the Auditor Performances.
Sandy Mahendra Jaya   +2 more
doaj   +1 more source

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

open access: yesJurnal 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

Do Organizational Commitment and Work Stress Moderated by Locus of Control Influence Auditor Performance? Evidence from Banking Institution

open access: yesJournal of Accounting Research, Organization and Economics, 2022
Objective – This study aims to determine the effect of organizational commitment and work stress on auditor performance with locus control as a moderating variable in a banking institution.
Jhon Herisma   +2 more
doaj   +1 more source

Determinants of Auditors’ Work Performance

open access: yesInternational Journal of Financial Research, 2019
This study used the theory of performance to determine whether skill, attitude and knowledge influence auditors’ work performance. Survey questionnaires were sent to auditors of a small to medium size in Kuala Lumpur. A response rate of 12 % (26) was analysed.
Siti Rodziah Ahmad   +3 more
openaire   +2 more sources

The Effect of Role Conflict and Ethical Sensitivity on Auditor Performance with Emotional Quotient as Moderating Variable

open access: yesJournal of Economics, Business & Accountancy Ventura, 2021
Auditors are required to be professional to carry out their duties properly in examining the client's financial statements to provide benefits to the client and interested parties on the audit results.
Elvina Lase   +2 more
doaj   +1 more source

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