Pengaruh Konflik Peran, Ketidakjelasan Peran, dan Komitmen Organisasi terhadap Kinerja Auditor [PDF]
The purpose of this study was to collect evidence of three fraud factors which influenced auditor performance. They were conflict role, ambiguity role, and organization commitment at public accountant in Surabaya.Data were obtained by distributing ...
Rosally, C. (Catherina)
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Auditor performance is influenced by various factors that can determine the effectiveness and efficiency of the audit process. The three main factors that are the focus in this study are auditor performance, especially in the context of information technology, auditor experience, and professional skepticism The application of sophisticated information
Diana Kusmanto +1 more
openaire +1 more source
Reputation Concerns and Herd Behavior of Audit Committees - A Corporate Governance Problem [PDF]
This paper offers an explanation for audit committee failures within a corporate governance context. We consider a setting in which the management of a firm sets up financial statements that are possibly biased.
Barbara Schöndube-Pirchegger +1 more
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Pengaruh Locus Of Control, Komitmen Organisasi, Kinerja Auditor, Time Budget Pressure, dan Etika Audit terhadap Perilaku Disfungsional Audit (Studi Empiris pada Kantor Akuntan Publik di Provinsi Sumatera Barat, Sumatera Utara dan Riau) [PDF]
This research aimed to examine the effect Locus Of Control,Organizational Commitment, Performance Auditor, Time Budget Pressure, And Audit Ethics To Dysfunctional Audit Behavior.
Agusti, R. (Restu) +2 more
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PENGARUH KODE ETIK, MATERIALITAS AUDIT DAN RISIKO AUDIT TERHADAP OPINI AUDITOR
This research aims to make case analyze the impact of business ethics, level of audit materiality and audit risk towards auditor opinion. For public accountant engaged in assurance services.
Cholifah Husti Laila, Novita Novita
doaj +1 more source
Pengaruh Role Conflict, Role Ambiguity, Self-efficacy, Sensitivitas Etika Profesi terhadap Kinerja Auditor dengan Emotional Quotient sebagai Variabel Moderating (Studi Empiris pada Kantor Akuntan Publik di Pekanbaru, Batam, dan Medan) [PDF]
This study examines the influence of role conflict, role ambiguity, self-efficacy, sensitivity of professional ethics to auditor performance with emotional quotient as Moderating variable.
Afifah, U. (Ulfa) +2 more
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A financial report is said to be reliable if the financial report has been examined by an independent third party. The party that examines the financial statements of a company is called an independent auditor. This research was conducted with the aim of knowing the effects of independence, auditor experience, professionalism, auditor motivation, and ...
Ni Nyoman Ayu Suryandari +1 more
openaire +1 more source
Pengaruh Penggunaan Teknologi Informasi terhadap Kinerja Auditor (Studi Empiris pada Auditor Kap di Kota Semarang) [PDF]
This research aims to examine the effect of the information technology application to auditor\u27s performance. This research is a replication of the research that has been done by Herusetya (2011) with differences in sample, variables and analysis ...
Isgiyarta, J. (Jaka) +1 more
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Implementation of food waste composting in Malaysia [PDF]
As urbanisation continues to occurring, waste management is becoming one of the major environmental problems around the world, including Malaysia. The generation of Municipal Solid Waste (MSW) in Malaysia has increased more than 91% over the past decades.
Abdul Kadir, Aeslina +4 more
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The purpose of this study is to analyze and provide empirical evidence related to the influence of independence, audit structure, organizational commitment, role conflict and understanding of good governance on the performance of auditors.
Juniarti Aminah, Suriana AR Mahdi
doaj +1 more source

