Results 21 to 30 of about 2,757 (168)

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

Does external auditor coordination influence internal auditor effort?

Advances in Accounting
openaire   +3 more sources

Factors Affecting Internal Auditor Performance

eCo-Buss, 2023
This study aims to determine the impact of control position, self-efficacy, role conflict, and time-budget pressure on auditor performance in BPKP's Lampung provincial representative office. This research is a quantitative research and has the nature of raw data.
Eka Sariningsih, Iing Lukman, Yulistia Devi, Iis Safitri   +3 more
openaire   +1 more source

Auditors’ and auditees’ perception on the internal audit quality

Audit Financiar, 2016
The purpose of this study is to examine the influence of audit planning, fieldwork audit, audit reporting, follow-up action of the audit results, the auditor team competence, and independence of the auditor team on the internal audit quality at the ...
Kartika Djati, Rahmawati, Payamta, Lia Uzliawati   +3 more
doaj   +1 more source

The role of auditor in whistleblower system: The cases in Indonesia

Journal of Economics, Business & Accountancy Ventura, 2015
In 2012, the Association of Certified Fraud Examiners stated that 43% of frauds are detected by tip money. The role of tips for the people is a crucial factor in disclosing frauds. Most often, company frauds are revealed by a whistle blower.
Nurul Hasanah Uswati Dewi, Djuwito Djuwito, Romanus Wilopo   +2 more
doaj   +1 more source

PENGARUH PERAN AUDITOR INTERNAL DAN MORAL AUDITOR INTERNAL TERHADAP GOOD CORPORATE GOVERNANCE DENGAN KUALITAS AUDITOR SEBAGAI VARIABEL MODERATING

Jurnal Akuntansi Manajerial (Managerial Accounting Journal), 2017
This study aims to determine the effect of Moral Role of Auditor and Auditor of the Good Corporate Governance with Quality Auditor as moderating variables. The population used in this study were employees who were at the Center Commercial Complex Grand Ancol, North Jakarta. With samples obtained amounted to 280 people.
Hasudungan Hutasoit, Redaktur Wau, Rinda Purwani   +2 more
openaire   +1 more source

PENGARUH AMBIGUITAS PERAN, KONFLIK PERAN, DAN KEPATUHAN PADA KODE ETIK TERHADAP INDEPENDENSI APARAT PENGAWASAN INTERN PEMERINTAH

Jurnal Ilmiah Wahana Akuntansi, 2017
This research is conducted to find out empirical evidence of the effect of role ambiguity, role conflict, and code of ethics compliance on the state internal auditor to state internal auditor independence in Jawa Timur.
Sutaryo
doaj   +3 more sources

Penerapan Teori Gandhi Pada Etika dan Locus Of Control Auditor Internal

Jurnal Akuntansi: Kajian Ilmiah Akuntansi
Abstrak Penelitian ini bertujuan untuk mengindentifikasi makna Teori Gandhi pada penerapan Kode Etik Auditor Internal dan memperluas tujuan locus of control dalam kesuksesan menciptakan fungsi audit internal yang baik.
Almira Janitra
doaj   +1 more source

Dampak umpan balik dan insentif terhadap kinerja auditor internal pemerintah

Keberlanjutan, 2021
This study aims to analyze the system of providing feedback and incentives to government internal auditors and how it impacts the performance of the internal auditors of the Kendari City Inspectorate.”The population and sample in this study are the ...
Mulyati Akib, Nitri Mirosea, La Angga
doaj   +1 more source

Pentingnya Kecerdasan Emosi dan Spiritual terkait Isu Sensitivitas Etika Auditor (Studi Kasus pada Internal Auditor BNI Syariah)

Economica: Jurnal Ekonomi Islam, 2018
Auditing and ethical sensitivity research in the academic area has often done, but these research is seldom done on the syaria banking sector, like Syaria BNI with the respondence is internal auditor. The central issue in this research is the author want
Irma Istiariani
doaj   +1 more source