ANALISIS DYSFUNCTIONAL AUDIT BEHAVIOR: SEBUAH PENDEKATAN KARAKTERISTIK PERSONAL AUDITOR
Jurnal Dinamika Akuntansi, 2011 Tujuan dari penelitian ini untuk memperoleh bukti empiris pengaruh locus of control terhadap ki- nerja auditor, turnover intention dan pengaruh kinerja pada perilaku dysfunctional audit.
Agus Wahyudin +2 more
doaj +1 more source
Pengaruh Kecerdasan Emosional Dan Kecerdasan Spiritual Terhadap Kinerja Auditor Kantor Badan Pemeriksa Keuangan Wilayah Lampung (Study Kasus Di Kantor BPK Wilayah Lampung) [PDF]
, 2012 The purpose of this research is to analyze influence emotional intelligence and wit spiritual on the performance bpk auditor office region Lampung. While hypothesis advanced by is there are good influence simultaneously or by partial between intelligence
Dewantoro, G. S. (Gilang) +2 more
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Auditor rotation impact on auditor independence and its implication on auditor performance
Journal of Eastern European and Central Asian Research (JEECAR)This study aims to determine how much auditor rotation affect auditor independence and its implications for auditor performance. The method used in this study are descriptive and verification methods with path analysis, data processed using the SPSS program.
Ely Suhayati, John Dilyard
openaire +1 more source
Pengaruh Konflik Peran dan Ambiguitas Peran terhadap Kinerja Auditor dengan Kecerdasan Emosional sebagai Variabel Moderasi (Studi Empiris pada Kap di Pekanbaru Padang dan Batam) [PDF]
, 2016 This research aims to analyze and gets empirical prove of role conflict and role ambiguity to auditor performance with emotional quotient as moderating variable.
DP, E. N. (Emrinaldi) +2 more
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Does considering key audit matters affect auditor judgment performance? [PDF]
Corporate Ownership and Control, 2017 This study examines the impact of considering key audit matters (KAM) on auditor judgment performance. This study uses a 2×2 between-subjects experiment based on a goodwill impairment testing case with 73 auditors. The two independent variables KAM consideration (present vs. absent) and client pressure (high vs. low) are manipulated.
Nicole V. S. Ratzinger-Sakel +1 more
openaire +1 more source
Determinant of Auditor’s Performance: Case of Government Auditor in Bali Province
International Journal of Applied Business and International Management, 2019 This study aims to determine the effect of role stress moderated by healthy lifestyle and selfcompassion on the performance of government auditors in BPKP and BPK RI Representative of Bali Province in Denpasar. Role stress dimensions include role ambiguity, role conflict and role overload.
openaire +2 more sources
Pengaruh Profesionalisme Auditor Dan Komitmen Organisasi Terhadap Kinerja Internal Auditor [PDF]
, 2014 This research aims to find out whether the auditor's professionalism and organizational commitment affect the performance of the internal auditor. The population in this research is the internal auditor at industrial enterprises in the province of ...
Agustina, T. (Tiya), Anwar, C. (Chairul)
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EFEKTIVITAS FAKTOR INTERNAL DAN EKSTERNAL AUDITOR TERHADAP PENERIMAAN PERILAKU DISFUNGSIONAL AUDIT
Jurnal Akuntansi Indonesia, 2017 Penelitian ini bertujuan untuk menganalisis pengaruh efektivitas faktor internal auditor (locus of control, job performance, serta komitmen Profesionalisme) dan faktor eksternal auditor (time budget pressure dan etika profesi) terhadap dysfunctional ...
Provita Wijayanti, Rustam Hanafi
doaj +1 more source
Akuntansi dan Teknologi Informasi, 2021 This study aims to identify using empirical research how the impact of E-commerce on the auditing profession. The object of this research is the auditor who works at the Public Accounting Firm (KAP) in the city of Surabaya.
Muhammad Ismail Saleh +1 more
doaj +1 more source
Pengaruh Kemampuan Intelektual, Kecerdasan Emosional dan Kecerdasan Spiritual terhadap Kinerja Auditor Inspektorat Provinsi Riau [PDF]
, 2015 This study aims to examine: 1) the effect on the performance of the auditors intellectual capabilities, 2) the effect of emotional intelligence on the performance of the auditor and 3) the influence of spiritual intelligence on the performance of ...
Khairunnisa, A. (Amalia) +2 more
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