Journal articles on the topic 'Audit independence'
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Dahlia, Lia, and Ellyn Octavianty. "PENGARUH KOMPETENSI, INDEPENDENSI, DAN PROFESIONAL AUDITOR TERHADAP KUALITAS AUDIT." JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) 2, no. 1 (July 1, 2016): 16–37. http://dx.doi.org/10.34204/jiafe.v2i1.534.
Full textHaryanto, Naomi Olivia, and Clara Susilawati. "Pengaruh Kompetensi, Independensi, dan Profesionalisme Auditor Internal Terhadap Kualitas Audit." Jurnal Akuntansi Bisnis 16, no. 2 (September 12, 2018): 171. http://dx.doi.org/10.24167/jab.v16i2.1694.
Full textRudy Soegiharto, William, Liana Rahardja, Kaswandi Zainal, and Wenny Chandra Mandagie. "Predictors of Audit Quality: An Empirical Model." International Journal of Digital Entrepreneurship and Business 1, no. 1 (August 17, 2020): 11–22. http://dx.doi.org/10.52238/ideb.v1i1.12.
Full textNabila, Farhah, and Siti Hartinah. "Determinan Kualitas Audit Dengan Tenure Audit Sebagai Variabel Moderasi." Jurnal Akuntansi dan Governance 2, no. 1 (July 16, 2021): 40. http://dx.doi.org/10.24853/jago.2.1.40-52.
Full textPuspita, Putu Ria, I. Wayan Rupa, and I. Gusti Ayu Intan Saputra Rini. "Pengaruh Pengalaman Kerja, Independensi dan Kompetensi Auditor Terhadap Kualitas Audit pada BPK RI Perwakilan Provinsi Bali." Jurnal Riset Akuntansi Warmadewa 1, no. 1 (January 29, 2020): 29–33. http://dx.doi.org/10.22225/jraw.1.1.1541.29-33.
Full textSuwito, Chandra Setiawan Darmo, Lilik Handajani, and Ni Ketut Surasni. "Kualitas Audit Memediasi Pengaruh Independensi Auditor dan Komite Audit terhadap Kualitas Laba." E-Jurnal Akuntansi 31, no. 7 (July 25, 2021): 1867. http://dx.doi.org/10.24843/eja.2021.v31.i07.p20.
Full textMurniati, Murniati, and Widi Natalia. "Analisis Faktor-Faktor yang Mempengaruhi Auditor dalam Memberikan Opini Audit atas Laporan Keuangan Pemerintah Daerah (LKPD) Provinsi Sumatera Barat." Jurnal Ekonomi dan Bisnis Dharma Andalas 22, no. 2 (August 2, 2020): 255–68. http://dx.doi.org/10.47233/jebd.v22i2.143.
Full textIsmiyati, Anna Anica. "PENGARUH KOMPETENSI, INDEPENDENSI, DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris pada Kantor Akuntan Publik di Provinsi Banten)." Jurnal Riset Akuntansi Tirtayasa 4, no. 1 (April 10, 2019): 89–101. http://dx.doi.org/10.48181/jratirtayasa.v4i1.5504.
Full textSenjaya, Melya, and Friska Firnanti. "Auditor Characteristics, Audit Tenure, Audit Fee and Audit Quality." GATR Global Journal of Business and Social Science Review (GJBSSR) Vol.5(3) Jul-Sep 2017 5, no. 3 (June 22, 2017): 94–99. http://dx.doi.org/10.35609/gjbssr.2017.5.3(12).
Full textPrena, Gine Das, and I. Wayan Angga Sudiartama. "Pengaruh Independensi dan Profesionalisme Terhadap Kualitas Audit dengan Kepuasan Kerja Sebagai Variabel Pemoderasi." WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) 19, no. 1 (March 2, 2020): 30–34. http://dx.doi.org/10.22225/we.19.1.1578.30-34.
Full textLestari, Melati Ayu, Sutrisno T, and Aulia Fuad Rahman. "Auditors’ professional commitment, time budget pressure, independence, and audit quality." International Journal of Research in Business and Social Science (2147- 4478) 9, no. 6 (October 31, 2020): 263–73. http://dx.doi.org/10.20525/ijrbs.v9i6.919.
Full textMomon, Momon, Widarto Rachbini, and Amilin Amilin. "FAKTOR PENENTU KUALITAS AUDIT DI KANTOR AKUNTAN PUBLIK DKI JAKARTA." JURNAL AKUNTANSI 7, no. 2 (March 5, 2020): 85–99. http://dx.doi.org/10.37932/ja.v7i2.48.
Full textGaffar, Abdul. "PENGARUH INDEPENDENSI TERHADAP KUALITAS AUDIT INSPEKTORAT DALAM PENGAWASAN KEUANGAN DAERAH DENGAN KECERDASAN SPIRITUAL SEBAGAI VARIABEL MODERASI." Jurnal Aplikasi Manajemen & Kewirausahaan MASSARO 1, no. 2 (August 10, 2019): 86–94. http://dx.doi.org/10.37476/massaro.v1i2.751.
Full textGde Herry Sugiarto Asana and Komang Krishna Yogantara. "PERAN AUDIT FEE, JASA NON AUDIT, LAMA HUBUNGAN AUDIT DAN UKURAN KAP TERHADAP INDEPENDENSI AUDITOR." Journal of Applied Management and Accounting Science 2, no. 1 (December 18, 2020): 41–52. http://dx.doi.org/10.51713/jamas.v2i1.25.
Full textSetiawan, Santy, Yenni Carolina, and Aura Kristiani. "THE EFFECT OF AUDITOR’S COMPETENCE AND INDEPENDENCE ON INFORMATION SYSTEM AUDIT QUALITY." Asia Pacific Fraud Journal 5, no. 2 (December 30, 2020): 183. http://dx.doi.org/10.21532/apfjournal.v5i2.155.
Full textPuspitarani, Putri, and Supeni Anggraeni Mapuasari. "DOES AUDITOR INDEPENDENCE, SKEPTICISM, AND PROFESSIONALISM INFLUENCE AUDIT QUALITY?" Jurnal Muara Ilmu Ekonomi dan Bisnis 4, no. 2 (June 11, 2020): 251. http://dx.doi.org/10.24912/jmieb.v4i2.7566.
Full textArson Welay, Piter, Rosidi Rosidi, and Nurkholis Nurkholis. "Analysis of Factors Affecting Internal Audit Quality: Study at the Inspectorate of Maluku Province, Ambon City and West Seram District." International Journal of Multicultural and Multireligious Understanding 6, no. 6 (December 12, 2019): 116. http://dx.doi.org/10.18415/ijmmu.v6i6.1247.
Full textSaputra, Kanta Rio, Srihadi Winarningsih, and Evita Puspitasari. "The Effect of Top Management Support on The Effectiveness of Public Sector Internal Audit in Indonesia with Competence and Independence as Intervening Variables." MBIA 19, no. 3 (December 1, 2020): 243–57. http://dx.doi.org/10.33557/mbia.v19i3.1146.
Full textKurniawan, Eri. "Analisis Kualitas Audit Aparat Pengawasan Internal Pemerintah Ditinjau Dari Kompetensi, Independensi, Dan Motivasi." REVITALISASI 8, no. 1 (February 8, 2020): 64. http://dx.doi.org/10.32503/revitalisasi.v8i1.881.
Full textElder, Randal J., Suzanne Lowensohn, and Jacqueline L. Reck. "Audit Firm Rotation, Auditor Specialization, and Audit Quality in the Municipal Audit Context." Journal of Governmental & Nonprofit Accounting 4, no. 1 (December 1, 2015): 73–100. http://dx.doi.org/10.2308/ogna-51188.
Full textOnulaka, Paul Nnamdi, Moade Fawzi Shubita, and Alan Combs. "Non-audit fees and auditor independence: Nigerian evidence." Managerial Auditing Journal 34, no. 8 (September 2, 2019): 1029–49. http://dx.doi.org/10.1108/maj-06-2017-1576.
Full textInês, Amanda Inácio, Leonardo Flach, and Luísa Karam De Mattos. "Auditor Independence: An Independent Auditor Never Makes “Mistrakes”." Journal of Public Administration and Governance 9, no. 4 (January 3, 2020): 309. http://dx.doi.org/10.5296/jpag.v9i4.16169.
Full textFebriyanti, Galuh Artika. "Faktor-Faktor yang Berpengaruh terhadap Penentuan Materialitas dalam Audit Laporan Keuangan." JIATAX (Journal of Islamic Accounting and Tax) 1, no. 2 (October 2, 2018): 145. http://dx.doi.org/10.30587/jiatax.v2i1.970.
Full textChristiani, Agnes Puji, and Ratnawati Kurnia. "Pengaruh Skeptisisme Profesional Auditor, Risiko Audit, Pengalaman Audit, Keahlian, Dan Independensi Terhadap Ketepatan Pemberian Opini Audit." Jurnal ULTIMA Accounting 4, no. 1 (June 1, 2012): 22–44. http://dx.doi.org/10.31937/akuntansi.v4i1.135.
Full textPradnyadari Pemayun, Cokorda Istri Mas, and Ida Bagus Putra Astika. "Karakteristik Komite Audit Pada Audit Report Lag." E-Jurnal Akuntansi 31, no. 1 (January 26, 2021): 152. http://dx.doi.org/10.24843/eja.2021.v31.i01.p12.
Full textArnold, Bruce, Hazel Bateman, Andrew Ferguson, and Adrian Raftery. "Partner-Scale Economies, Service Bundling, and Auditor Independence in the Australian Self-Managed Superannuation (Pension) Fund Industry." AUDITING: A Journal of Practice & Theory 36, no. 2 (September 1, 2016): 161–80. http://dx.doi.org/10.2308/ajpt-51573.
Full textAprilianti, Ni Luh Rosa, and I. Dewa Nyoman Badera. "Dampak Profesionalisme, Integritas, Kompetensi, dan Independensi pada Kualitas Audit di Kantor Akuntan Publik Provinsi Bali." E-Jurnal Akuntansi 31, no. 2 (February 22, 2021): 463. http://dx.doi.org/10.24843/eja.2021.v31.i02.p16.
Full textLennox, Clive S., and Chul W. Park. "Audit Firm Appointments, Audit Firm Alumni, and Audit Committee Independence*." Contemporary Accounting Research 24, no. 1 (March 2007): 235–58. http://dx.doi.org/10.1506/f024-686l-7233-n62j.
Full textKamarudin, Khairul Anuar, Wan Adibah Wan Ismail, and Jessieca Cherryl Yatan. "NON-AUDIT SERVICES AND THE CORPORATE GOVERNANCE OF AUDIT CLIENTS." Management and Accounting Review (MAR) 18, no. 1 (April 30, 2019): 167. http://dx.doi.org/10.24191/mar.v18i1.824.
Full textSisna Armawan, I. Putu, and I. Dewa Nyoman Wiratmaja. "Pengaruh Pengalaman, Kompetensi, Independensi dan Fee Audit pada Kualitas Audit." E-Jurnal Akuntansi 30, no. 5 (May 25, 2020): 1208. http://dx.doi.org/10.24843/eja.2020.v30.i05.p11.
Full textBeck, Allison K., Robert M. Fuller, Leah Muriel, and Colin D. Reid. "Audit Fees and Investor Perceptions of Audit Characteristics." Behavioral Research in Accounting 25, no. 2 (January 1, 2013): 71–95. http://dx.doi.org/10.2308/bria-50403.
Full textShahibah, Khansa, Bambang Hariadi, and Zaki Baridwan. "The effect of quality control system on audit quality." International Journal of Research in Business and Social Science (2147- 4478) 9, no. 4 (July 14, 2020): 419–25. http://dx.doi.org/10.20525/ijrbs.v9i4.782.
Full textLin, Chan-Jane, Hsiao-Lun Lin, and Ai-Ru Yen. "Dual audit, audit firm independence, and auditor conservatism." Review of Accounting and Finance 13, no. 1 (February 4, 2014): 65–87. http://dx.doi.org/10.1108/raf-06-2012-0053.
Full textAbdul Fatah, Muhamamad, Adi Wiratno, and Arles Parulian Ompusunggu. "Pengaruh Independensi, Pengalaman, Profesionalisme, dan Komitmen Organisasi Pemeriksa Pajak terhadap Kualitas Audit Pajak di Kanwil DJP Jakarta Khusus." Jurnal Riset Akuntansi & Perpajakan (JRAP) 4, no. 02 (December 4, 2017): 148–60. http://dx.doi.org/10.35838/jrap.v4i02.157.
Full textAbdul Fatah, Muhamamad, Adi Wiratno, and Arles Parulian Ompusunggu. "Pengaruh Independensi, Pengalaman, Profesionalisme, dan Komitmen Organisasi Pemeriksa Pajak terhadap Kualitas Audit Pajak di Kanwil DJP Jakarta Khusus." Jurnal Riset Akuntansi & Perpajakan (JRAP) 4, no. 02 (December 4, 2017): 148–60. http://dx.doi.org/10.35838/jrap.2017.004.02.12.
Full textKumalasari, Yeni, Muhaimin Dimyati, and Ratih Rachmawati. "The Effect Of Competency, Independence, Ethics Auditor And Professionalism To The Audit Quality And Emotional Intelligence As A Variable Of Moderation." ABM : International Journal of Administration, Business and Management 1, no. 1 (November 29, 2020): 36–50. http://dx.doi.org/10.31967/abm.v1i1.383.
Full textRahmawati, Annisa, Dian Agustia, and Yustrida Bernawati. "Influence of the Competency, Independency, Accountability and Audit Firm Size on Audit Quality." AKRUAL: Jurnal Akuntansi 11, no. 1 (October 31, 2019): 44. http://dx.doi.org/10.26740/jaj.v11n1.p44-52.
Full textMarfiana, Rina. "Pengaruh Pengendalian Audit Internal dan Independensi Auditor terhadap Pencegahan Kecurangan." Jurnal Bisnis, Manajemen, dan Ekonomi 1, no. 3 (January 31, 2021): 26–40. http://dx.doi.org/10.47747/jbme.v1i3.148.
Full textArianti, Ririn. "PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT." Media Riset Akuntansi, Auditing dan Informasi 10, no. 2 (August 14, 2010): 78. http://dx.doi.org/10.25105/mraai.v10i2.1020.
Full textYakubu, Rahman, and Tracey Williams. "A theoretical approach to auditor independence and audit quality." Corporate Ownership and Control 17, no. 2 (2020): 124–41. http://dx.doi.org/10.22495/cocv17i2art11.
Full textSULFIANTY, SULFIANTY. "PENGARUH KOMPETENSI, INDEPENDENSI DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT APARAT INSPEKTORAT DALAM PENGAWASAN KEUANGAN DAERAH." Accountia Journal (Accounting Trusted, Inspiring, Authentic Journal) 3, no. 02 (October 23, 2019): 414. http://dx.doi.org/10.35915/accountia.v3i02.384.
Full textKlein, April. "Economic Determinants of Audit Committee Independence." Accounting Review 77, no. 2 (April 1, 2002): 435–52. http://dx.doi.org/10.2308/accr.2002.77.2.435.
Full textAdhikary, Bishnu Kumar, and Ranjan Kumar Mitra. "Determinants of Audit Committee Independence in the Financial Sector of Bangladesh." Applied Finance and Accounting 2, no. 2 (May 4, 2016): 46. http://dx.doi.org/10.11114/afa.v2i2.1591.
Full textMardijuwono, Agus Widodo, and Charis Subianto. "Independence, professionalism, professional skepticism." Asian Journal of Accounting Research 3, no. 1 (August 6, 2018): 61–71. http://dx.doi.org/10.1108/ajar-06-2018-0009.
Full textBi, Lily. "The Complexity of Corporate Governance and Its Impact on Internal Audit Independence." Muma Business Review 4 (2020): 133–34. http://dx.doi.org/10.28945/4588.
Full textSantoso, Rizky Darmawan, Ikhsan Budi Riharjo, and Kurnia Kurnia. "Independensi, Integritas, Serta Kompetensi Auditor Terhadap Kualitas Audit dengan Skeptisisme Profesional Sebagai Variabel Pemoderasi." Journal of Accounting Science 4, no. 2 (December 30, 2020): 36–56. http://dx.doi.org/10.21070/jas.v4i2.559.
Full textCohen, Jeffrey R., Lisa Milici Gaynor, Ganesh Krishnamoorthy, and Arnold M. Wright. "The Impact on Auditor Judgments of CEO Influence on Audit Committee Independence." AUDITING: A Journal of Practice & Theory 30, no. 4 (November 1, 2011): 129–47. http://dx.doi.org/10.2308/ajpt-10146.
Full textArdhani, Lutfi, Bambang Subroto, and Bambang Hariadi. "Does Auditor Independence Mediate the Relationship Between Auditor Rotation and Audit Quality?" JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) 4, no. 1 (September 29, 2019): 1. http://dx.doi.org/10.26675/jabe.v4i1.8145.
Full textJurić, Dionis. "Neovisnost zakonskog revizora u odnosu na subjekte revizije prema Zakonu o reviziji iz 2017. godine." Zbornik Pravnog fakulteta Sveučilišta u Rijeci 39, no. 1 (2018): 127–56. http://dx.doi.org/10.30925/zpfsr.39.1.4.
Full textCommitte, Bruce. "Human capital and audit independence." International Journal of Critical Accounting 7, no. 4 (2015): 305. http://dx.doi.org/10.1504/ijca.2015.071990.
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