Results 21 to 30 of about 180,180 (362)

Efektivitas Audit Internal Pada Perusahaan Perkebunan di Sumatera Utara

Jurnal Riset Akuntansi dan Keuangan, 2018
. This study examained  effectiveness of  internal audit in plantation Companies North Sumatera.   The sample in this study were 43 people consisting of internal audit chief, team leader and internal auditor at plantation company in North Sumatera ...
Deliana Deliana, Sri Mahyuni
doaj   +1 more source

Interaction of Ethics and Understanding of Auditor Information Systems in Determining Audit Quality

IJEBD (International Journal of Entrepreneurship and Business Development), 2022
Purpose: this research to analysis internal and external factors influencing audit quality. Internal factors include independence, competence, understanding of information system and audit ethic.
Titis Puspitaningrum Dewi Kartika, Riski Aprilianita   +1 more
doaj   +1 more source

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

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

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

Personalizing the Pediatric Hematology/Oncology Fellowship: Adapting Training for the Next Generation

Pediatric Blood &Cancer, EarlyView.
ABSTRACT The pediatric hematology‐oncology fellowship training curriculum has not substantially changed since its inception. The first year of training is clinically focused, and the second and third years are devoted to scholarship. However, this current structure leaves many fellows less competitive in the current job market, resulting in ...
Scott C. Borinstein, Melissa J. Rose, Scott Moerdler, Richard Ho   +3 more
wiley   +1 more source

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

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

Pengaruh Pengalaman Kerja, Independensi, Objektivitas, dan Motivasi terhadap Kualitas Hasil Pemeriksaan Auditor Inspektorat Provinsi Kalimantan Tengah [PDF]

, 2018
The audit organization in Indonesia is divided into two, namely the Government External auditor conducted by the Supreme Audit Agency (BPK) and the Government Internal Auditor or better known as the Internal Controller of the Government (APIP).
Segah, B. (Boby)
core   +2 more sources