Results 11 to 20 of about 2,505,668 (263)

Pengaruh Pemanfaatan Teknologi Informasi dan Kompetensi Terhadap Efektivitas Audit Internal dengan Dukungan Manajemen Puncak sebagai Variabel Moderasi

Disclosure, 2021
The purpose of this research is to examine the factors that influence the Internal Audit Effectiveness conducted by staff or managers of internal auditors in Jakarta. The independent variabel of this research is Information Technology Usage, and Internal
Idha Azizah, Nurul Fadhilah Farid
doaj   +1 more source

DIVERSITAS MANAJEMEN DAN DIVERSIFIKASI PENDAPATAN SEBAGAI FAKTOR YANG MEMPENGARUHI PROFITABILITAS PERBANKAN (Studi Empiris Pada Perbankan yang Terdaftar di BEI Periode 2010 – 2014)

Jurnal Akuntansi, 2019
Ideally, there is no difference perception between members of an organization toward internal auditor roles. This study identified the perception between employees and lecturers of University of Bengkulu; whether the internal auditor as audit snoop ...
Sayydatuz Shoimah Jamruddin, Nova Novita
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

COSO ERM AND THE ROLE OF INTERNAL AUDITORS IN FRAUD PREVENTION (Survey on Internal Auditors in Indonesia)

Jurnal ASET (Akuntansi Riset), 2022
Main Purpose - This study aims to determine and analyze how much the role of internal audit and internal control with the COSO ERM 2017 approach has an effect on preventing fraud (corruption).Method - The data was obtained through the distribution of questionnaires to the internal auditors at the Indonesian Institute of Internal Auditors. Determination
Carolina, Yenni, Haneda, joanne, Haneda, joanne   +2 more
openaire   +2 more sources

Peran Auditor Internal dalam Meningkatkan Value Perusahaan dan Tantangannya Di Masa Depan: Suatu Tinjauan Teoritis

Jurnal Dinamika Akuntansi dan Bisnis, 2016
Lingkungan bisnis yang semakin dinamis yang berdampak pada perubahan operasional bisnis juga direspon oleh audit internal. Audit internal yang pada awalnya difokuskan sebagai penilai independen, kemudian semakin luas fungsi dan perannya untuk memastikan ...
Sugiyarti Fatma Laela
doaj   +1 more source

INCENTIVES FOR DISHONESTY: AN EXPERIMENTAL STUDY WITH INTERNAL AUDITORS [PDF]

Economic Inquiry, 2017
We conduct an experiment with professional internal auditors and evaluate their performance and objectivity, measured as the extent to which they truthfully report the performance of other participants in a real‐effort task. In line with our hypotheses, we find that incentive‐based compensation increases dishonest behavior: competitive incentives lead ...
Balafoutas, Loukas, Czermak, Simon, Eulerich, Marc, Fornwagner, Helena   +3 more
openaire   +4 more sources

Sociological Perspective on Auditing: Postmodernisme Perspective Internal Auditor dan Dilema Etika: Menuju Jalan yang Lebih Etis

Jurnal Pamator, 2011
Inti dari teori postmodernisme adalah menyatukan teori dan praktek (akuntansi) yang dianggap dualistik atau dikotomis dalam dunia modern dalam jaringan yang sinergis.
Robiatul Auliyah
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

Jenis Industri dan Ukuran KAP sebagai Pemoderasi Hubungan Auditor Internal dan Audit Delay

Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen, 2023
Riset ini memiliki tujuan untuk membuktikan efek negatif auditor internal pada audit delay. Riset ini juga menganalisis efek moderasi dari jenis industri industri dan ukuran Kantor Akuntan Publik (KAP) pada pengaruh auditor internal pada audit delay ...
Rediyanto Putra, Sutrisno, Endang Mardiati   +2 more
doaj   +1 more source

Faktor yang mempengaruhi deteksi kecurangan dalam persepsi auditor eksternal dan auditor internal

Jurnal Akuntansi, 2018
The purpose of this study was to determine the effect of pressure, opportunity and razionalitation (The fraud triangel) to detect fraud on the perception of the external auditor and the internal auditor.
Hendro Lukman, Viviani Harun
doaj   +1 more source