Results 11 to 20 of about 178,664 (304)

Auditor Skill, Work Experience and Professional Skepticism on Performance of Auditors

Ilomata International Journal of Tax and Accounting, 2022
Auditor is an accounting profession that is expected to be able to produce audit report products that can be accepted by both internal and external companies. The audit report must be existence and accuracy, completeness, rights and obligations, valuation or allocation, presentation and disclosure. To achieve this, several measuring tools are needed on
Sunarmin Sunarmin, Ahmad Junaidi
openaire   +1 more source

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

Majalah 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, Rina Anindita   +1 more
doaj   +1 more source

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

Jurnal 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, Christine Dwi Karya, Riki Martusa   +2 more
doaj   +1 more source

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

Jurnal 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, Made Sudarma, Roekhudin Roekhudin   +2 more
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 Organizational Commitment and Work Stress Moderated by Locus of Control Influence Auditor Performance? Evidence from Banking Institution

Journal 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, Yossi Diantimala, Mulia Saputra   +2 more
doaj   +1 more source

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

Journal 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, Teng Sauh Hwee, Yusuf Ronny Edward   +2 more
doaj   +1 more source

THE EFFECT OF AUDITOR COMPETENCE, EMOTIONAL INTELLIGENCE OF AUDITORS, AND AUDITOR INDEPENDENCE ON AUDITOR PERFORMANCE

Jurnal Terapan Ilmu Manajemen dan Bisnis, 2019
This study was conducted to determine the effect of auditor competence on auditor performance, to determine the effect of auditor emotional intelligence on auditor performance, to determine the effect of auditor independence on auditor performance and to determine the effect of auditor competency, auditor emotional intelligence, and auditor ...
Hariati Karo, Harlyn Siagian
openaire   +1 more source

Telisik determinan kinerja auditor

Indonesia Accounting Journal, 2019
This study aims to test and obtain empirical evidence on the influence of accountability, competence, task complexity, and organizational culture on auditor performance.
Ardiani Ika Sulistyawati, Ika Anis Rachmawati, Aprih Santoso   +2 more
doaj   +1 more source

BIBLIOMETRIC ANALYSIS ON AUDITOR PERFORMANCE RESEARCH

Jurnal 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